This Ruling has been obsoleted by AN 94(4)
According to the information presented in your letter, your client organizes functions for class reunions of educational institutions. Your client arranges the catering and entertainment, sells tickets and pays all the bills for each event. However, the class reunion committees enter into the contracts with the caterers and entertainers. Your client's fees for making the arrangements for the class reunions are commingled with the other costs associated with the events.
Based on the above set of facts, your client is required to apply the sales tax to the total sales price for the tickets. If your client directly enters into contracts with the caterers or entertainers, he or she may purchase the meals or entertainment without payment of sales tax by furnishing bona fide Resale Certificates pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies.
August 15, 1989