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 (drs@po.state.ct.us) 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: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

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