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.

Ruling 89-45


The sale of a chassis is subject to the sales and use tax. A separately-stated charge for the installation of a new chassis on a motor vehicle for truck dealers or end users is not taxable.

Truck dealers may purchase the chassis for resale in the regular course of business without payment of sales tax providing they furnish you with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies.



August 15, 1989