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 89-261, Exemptions


The sales of pizza slices, hot dogs, candy bars and/or soda by the X League [X] that sell for five dollars or less are exempt from sales and use tax pursuant to section 12-412(26) of the Connecticut General Statutes provided the money generated from said sales are used exclusively for purposes of youth activites which X is formed to sponsor and support.

X is required to register for sales and use tax and file sales and use tax returns. We suggest that you request annual filing when you submit an Application for Tax Registration Number, a copy of which is enclosed.

LEGAL DIVISION

December 7, 1989