Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Ruling 89-12, Writing

You have inquired as to whether the Connecticut sales and use tax is applicable to certain writing services performed by your business.

As we understand the facts, X Company prepares an analysis of the current Connecticut economy in a text form to be published by a bank and a business newspaper, for the benefit of their customers.

It is our opinion that these writing services performed by X Company are not subject to our sales and use tax.

LEGAL DIVISION

May 17, 1989