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 89-249, Advertising

This Ruling has been obsoleted by AN 94(7) 

The total gross receipts for the tours provided by Company X are not subject to sales and use tax. Company X is the final consumer of all purchases it makes in performing its services and must pay the applicable sales tax and/or admissions tax on said purchases.


December 5, 1989