NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

Ruling 89-261


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.


December 7, 1989