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 89-260, Contracting

This Ruling has been obsoleted by AN 94(4) 


The service to real property that involves recycling a pavement that is ground up and used as the base for a new parking lot without new materials being added during the recycling process is regarded as new construction and is not subject to sales and use tax pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 7, 1989