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.

This information is not current and is being provided for reference purposes only

Ruling 89-219

Appraisal

This Ruling has been superseded by Ruling 94-10

Insurance appraisal work is not subject to the sales and use tax.

LEGAL DIVISION

November 15, 1989