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.

This information is not current and is being provided for reference purposes only

Ruling 89-27


This Ruling has been obsoleted by AN 94(4)

You have inquired as to whether your real estate consulting, investment and development business is subject to the sales and use tax. Your firm consults with individuals as well as with private and public entities on real estate matters including the performance of feasibility studies, site searches, comparative analyses, risk assessments or organizational analyses.

These services are subject to sales tax as business analysis, management or consulting services pursuant to §12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.


July 12, 1989