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 89-48

Leasing


Please be advised that monthly lease payments for motor vehicles are subject to sales tax for those lease periods on or after July 1, 1989. The statutory provisions relating to the ninety day period for the prior sales tax relate solely to the sale of tangible personal property where a sales contract is entered into before July 1 and delivery takes place after that date.

LEGAL DIVISION

August 15, 1989