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.

Ruling 89-10, Testing

Your letter indicates that the District will be conducting a cholesterol screening program that will check the cholesterol level of the persons tested. A nominal charge will be imposed to cover the cost of materials used in the testing and labor cost of the professional nurses in attendance when the testing is done.

It is the position of the Department that the charge made for testing is a charge for professional or personal services not described in Conn. Gen. Stat. §12-407(2) and that, accordingly, the charge is not subject to sales and use taxes. It is so ruled.


May 10, 1989