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 information is not current and is being provided for reference purposes only

Ruling 89-52


This Ruling has been obsoleted in part by PA 94-4, 13 (May)(see SN 95(17))

Inspection services rendered to new construction or existing one, two or three family exclusively residential, owner occupied homes are not taxable.

Inspection services provided to existing commercial, industrial or income-producing property are subject to sales and use tax.


August 15, 1989