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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 89-115, Tangible Property

Copywriting services rendered to advertising agencies for media advertising or incorporated into collateral items are not taxable. The total gross receipts for collateral items, such as pamphlets, brochures, sales literature, direct mailers, etc., are subject to the sales or use tax. The total sales price for media advertising is not subject to sales and use tax.

The total gross receipts for public relations services, e.g., press releases, are subject to the sales and use tax.


September 26, 1989