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Ezel / Tax Rulings / CT
CT Ruling 90-15 Sales and Use Taxes 1990-02-05

Were gross receipts from providing expert-witness testimony subject to Connecticut sales and use tax?

Short answer: No under this ruling. Gross receipts for rendering expert-witness testimony remained exempt from Connecticut sales and use tax under Conn. Gen. Stat. § 12-412(11).

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1990 Connecticut Department of Revenue Services Ruling stating a narrow exemption for gross receipts from expert-witness testimony under the statute then in effect. The published text provides no facts about ancillary consulting, reports, or other services and does not state that the ruling remains current; another provider should not assume the exemption extends beyond testimony. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

DRS ruled that gross receipts from rendering expert-witness testimony remained exempt from Connecticut sales and use tax under Conn. Gen. Stat. § 12-412(11).

The short published ruling addresses testimony only and gives no facts about separate reports, consulting, or other services.

What this means for you

The historical exemption was stated narrowly. Charges should be compared with the actual service provided rather than assuming every engagement involving an expert witness receives the same treatment.

Common questions

Was expert testimony taxable? No under the cited historical statute.

Did the ruling address consulting or report preparation? No. Its published text discusses only testimony.

Citations and references

  • Conn. Gen. Stat. § 12-412(11).

Source

Original ruling text

Ruling 90-15, Expert Witness

Ruling 90-15

Expert Witness

The gross receipts for rendering expert witness testimony remain exempt from sales and use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

LEGAL DIVISION

February 5, 1990

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