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 89-162, Consulting

It is the opinion of the Legal Division that the reconstruction of motor vehicle accidents, which includes providing expert advice to attorneys and insurance companies involved in motor vehicle liability lawsuits, as well as testifying in court as to the causes of the accidents, is not subject to the sales and use tax.

LEGAL DIVISION

October 27, 1989