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 89-65

Marketing

This Ruling has been obsoleted by AN 94(4)


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