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 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