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.

This Ruling has been obsoleted by AN 94(4)

Ruling 89-4


As we understand the facts, you are hired to and paid by an attorney. Your duties normally involve obtaining economic, financial and business data relevant to the case, analyzing the information to form expert opinions and presenting opinions and exhibits at depositions and at trial on economic and financial matters involved in the case.

It is our opinion that the services described above are not among the enumerated services subject to the sales and use tax and, more specifically, do not come within the definition of business analysis and business management services as defined in ยง12-426-27(10)(a) and (b) of the Regulations of Connecticut State Agencies. The reasoning behind this opinion is that your services are rendered to an attorney who hires you for presentation before a trier of fact, not for the purpose of giving conclusions and recommendations to a client about his business.


March 31, 1989