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 Ruling has been obsoleted by AN 2000(8)

Ruling 89-37

Aircraft

Sales tax on brokerage services applies if the sale (transfer of title) takes place in the State of Connecticut.


LEGAL DIVISION

August 1, 1989