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 89-12, Writing

You have inquired as to whether the Connecticut sales and use tax is applicable to certain writing services performed by your business.

As we understand the facts, X Company prepares an analysis of the current Connecticut economy in a text form to be published by a bank and a business newspaper, for the benefit of their customers.

It is our opinion that these writing services performed by X Company are not subject to our sales and use tax.


May 17, 1989