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 89-221

Medical Equipment


The sale of a chair that elevates a disabled person from a sitting position is subject to the Connecticut sales tax. No specific exemption pertains to such sales.

LEGAL DIVISION

November 15, 1989