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

Ruling 89-32


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.


August 1, 1989