Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email ( or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

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Bulletin #16

Taxpayers' Information Service
Agencies Supplying Personnel Services

This Bulletin is superseded by PS 93(3.1)

The Connecticut Legislature made taxable certain enumerated services as defined in Regulation #27, among which are services supplied by employment and personnel agencies, either as part-time, temporary or full-time help. This includes an agency furnishing the services of nurses, nurse's aides, LPN's etc.

When nursing services are provided to a rest home, convalescent home or hospital, the tax would apply unless the institution holds an exemption number issued by this department.

An exception is made for an agency supplying a nurse, nurse's aide, etc. to an ill or disabled individual when the doctor certifies that the service is a necessity and the patient pays the agency directly, the service is not subject to the tax.

When a nurses' registry finds employment for a nurse or nurse's aide, the registry should charge the nurse a placement fee. The individual being supplied with the nurse or nurse's aid pays the nurse or nurse's aide directly for the services. The placement fee paid to the nurses' registry by the nurse is subject to sales tax, while the nursing fee paid by the individual is not taxable.