This Ruling has been obsoleted by AN 2000(8)
Lobbying services are subject to sales and use tax pursuant to section 12-407(2)(i)(T) of the Connecticut General Statutes, as amended by Public Act No. 89-251. However, lobbying services are exempt from sales and use tax when they are rendered by an employee to an employer.
Since X Company has its own members represent the union at the State Capitol, has the lobbyists on its payroll and compensates the union members at the rate of pay they receive at their regular jobs with Y Company, the lobbying service is exempt from sales and use tax as a service rendered by an employee to an employer.
October 5, 1989