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 89-249, Advertising

This Ruling has been obsoleted by AN 94(7) 

The total gross receipts for the tours provided by Company X are not subject to sales and use tax. Company X is the final consumer of all purchases it makes in performing its services and must pay the applicable sales tax and/or admissions tax on said purchases.

LEGAL DIVISION

December 5, 1989