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 89-226

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