Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, January 1st, a state holiday.

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This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-32

Animals

Pursuant to the facts stated in your letter of July 17, 1989, the service performed by X Company, i.e, humane animal relocation, is not subject to sales tax.

LEGAL DIVISION

August 1, 1989