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 89-149

Trademark/Licensing Agreement

According to the information presented in your letter, your client renders a service whereby he arranges licensing agreements for use of a trademark owned by a corporation. The licensing agreements for use of the trademark are between the corporation that owns the trademark and manufacturers.

Based on the above set of facts, the service your client performs that involves arranging licensing agreements for use of a trademark is not subject to sales and use tax.


October 12, 1989