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 89-251, Vending Machines


Section 12-412(9) of the Connecticut General Statutes provides a sales and use tax exemption from sales of food products in a student cafeteria, dining-hall dormitory, fraternity or sorority maintained in a private, public or parochial school, college or university to members of such institutions or organizations. Accordingly, the sales of food products such as cookies, cakes, pastries, chips, milk and coffee in vending machines that are located in student cafeterias, student union areas and hallways in dormitories at State community and State technical colleges are exempt from sales and use tax.

The sales of candy and carbonated beverages sold at educational institutions are subject to sales and use tax.

LEGAL DIVISION

December 5, 1989