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 89-244, Consulting


You have inquired about the taxability of consulting services provided to public schools.

Consulting services to a public school are exempt from the Connecticut sales and use tax under section 12-412(1) of the Connecticut General Statutes.

TIMOTHY F. BANNON
COMMISSIONER

November 29, 1989