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This Ruling has been obsoleted by AN 94(4)

Ruling 89-65

Marketing


Marketing research services are exempt from sales and use tax.

Consultation services rendered to businesses are subject to sales or use tax pursuant to section 12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251. If you render advice to businesses concerning your marketing research findings or results, then you must apply sales tax to your charges for consulting services. In the event that the marketing research and consulting services are not separately stated on the invoice, then the total sales price is applicable to the tax.

LEGAL DIVISION

August 22, 1989