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 89-81, Appraisal

The charge for rendering a real estate appraisal is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

LEGAL DIVISION

September 6, 1989