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.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program:

Please check our Frequently Asked Questions page.

Ruling 89-128, Advertising

The total gross receipts for advertising services related to media advertising, inclusive of placement fees and development charges, are not subject to sales and use tax pursuant to section 12-407(2)(i)(W) of the Connecticut General Statutes, as amended by Public Act No. 89-251. The Public Act does not distinguish between the development of ideas or concepts and the development of layouts or mechanicals. The advertising agency is the consumer of all tangible personal property, e.g., graphic designs, artwork, mechanicals, that is purchased for incorporation into media advertising and is liable for payment of the sales or use tax on said purchases.


September 28, 1989