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 90-15

Expert Witness

The gross receipts for rendering expert witness testimony remain exempt from sales and use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

LEGAL DIVISION

February 5, 1990