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 ( 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:

Please check our Frequently Asked Questions page.

Ruling 89-30


There is no statutory authority for exempting sales made by X Company Food Services through its vending machines located at the Veterans Home and Hospital from sales and use taxes.

The Veterans Home and Hospital is not the purchaser of the meals sold through the vending machines and, accordingly, cannot be liable for Connecticut use tax on the purchases of such meals.


July 17, 1989