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 ( 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:

Please check our Frequently Asked Questions page.

Ruling 89-8, Promotionals

Your letter states that the sale of the toy trucks will be advertised in newspapers and on television and radio at the tax-included price. I am not certain that your letter indicates that the advertisements will state "a sales price which includes the tax, together with the words 'tax included' or 'tax incl.'"; Conn. Gen. Stat. §12-408(4). If the written advertisement contains the words, "tax included" or "tax incl.", the above excerpted provision of law will not be violated. Similar requirements are in effect for television and radio advertisements.

Your letter further states that your company does not issue receipts when it sells the toy trucks at gasoline stations. Conn. Gen. Stat. §12-408(4) requires, however, where a sales price including the tax is stated, that the "retailer, if requested, shall furnish the consumer with a sales slip or other like evidence of the sale, showing the tax separately computed thereon." Your company must issue receipts, upon request, to avoid violating the above-excerpted provision of law.


May 10, 1989