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 89-34

Maintenance


Driveway sealing is subject to sales tax.

The labor on services performed as a caretaker is not subject to sales tax.


LEGAL DIVISION

August 1, 1989