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This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-226


Trade account fees to become a member of a barter club are not subject to sales tax or admissions dues and cabaret tax.

The services of an agent for the sale of personal property are subject to sales tax effective July 1, 1989.

Please note that a person engaged in business in Connecticut must charge sales tax on bartered transactions.


November 21, 1989