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 89-58

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