Connecticut State Department of Revenue Services

Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Special Notice - Motor Vehicle Parking Services

This LSN is superseded by SN 91(13) 

 

Effective July 1, 1989, the sales and use taxes apply to valet parking services. These services include the parking and retrieval of a motor vehicle for the owner. The General Assembly has specifically indicated its intention in the legislative record that motor vehicle parking services do not include providing parking spaces in a privately-owned or municipal garage or lot. 

LSN-94 (NEW 6/89)