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 89-158

Software

This Ruling has been obsoleted in part by AN 94(10)


Please be advised that it is the Department's position that sales of computer software are sales of tangible personal property subject to Connecticut sales and use taxes. (As you are aware, "sale" and "selling" includes leasing; Conn. Gen. Stat. §12-407(2).) This point is emphasized in Conn. Agencies Regs. § 12-426-27(b)(1) ("The transfer of dominion and control of computer hardware and software for a consideration does not come within the purview of this section [dealing with computer and data processing services], since such transfer shall constitute a lease or rental of tangible personal property and be subject to tax under [Conn. Agencies Regs.] Section 12-426-25.").

LEGAL DIVISION

October 26, 1989