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 89-159

Ambulance Service

Emergency medical ambulance services employed to stand by at municipal, church, civic or special private events are not subject to sales tax.

LEGAL DIVISION

October 26, 1989