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.

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

Ruling 89-213


This Ruling has been obsoleted by AN 94(7)

You have inquired as to the application of the sales and use tax on the taxability of the creation of trade show exhibits.

It is our opinion that the creation of trade show exhibits is not a manufacturing production process. It is our further opinion that the creation of trade show exhibits is governed by the regulations relating to contractors as found in section 12-426-18 of the Regulations of Connecticut State Agencies.


November 15, 1989