Ruling 89226 Barter

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Ruling 89-226

Barter

This Ruling has been obsoleted in part by AN 2000(8)

Trade account fees to become a member of a barter club are not subject to sales tax or admissions dues and cabaret tax.

The services of an agent for the sale of personal property are subject to sales tax effective July 1, 1989.

Please note that a person engaged in business in Connecticut must charge sales tax on bartered transactions.

LEGAL DIVISION

November 21, 1989

Connecticut State Department of Revenue Services

Ruling 89-226

Barter