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.

This information is not current and is being provided for reference purposes only

Ruling 89-181

Architectural Services

This Ruling has been obsoleted by AN 94(3)

You have inquired whether the sales and use tax applies to retainers.

The sales and use tax liability occurs at the time the architectural services are rendered even if payment is received by the architect during a subsequent filing period. Therefore, retainer fees for the availability of architectural services are subject to sales and use tax at the time that the clients are entitled to the architectural services under the retainers.

Certainly, if a situation arises whereby an architect receives payment for a retainer that will not take effect until the following filing period, then the tax will be due to the State when the architectural services are made available to the client.


October 30, 1989