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 (drs@po.state.ct.us) 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: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

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

Ruling 89-58

Consulting

This Ruling has been obsoleted by AN 94(4)


X Company plans and arranges business meetings and/or conventions for various companies. X Company's employees discuss necessary requirements for the meetings or conventions, such as arrangements, formats, agendas, etc., with their clients.

The total gross receipts for services provided to companies that involve planning and arranging business meetings or conventions are subject to sales or use tax pursuant to §12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

August 22, 1989