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.

Ruling 89-91, Gift Certificates


The purchase of a gift certificate is not subject to sales and use tax. The gift certificate is deemed to be consideration at the time it is redeemed by the retailer.

The sales or use tax applies to the total sales price for the purchase of taxable merchandise when the gift certificate is redeemed by the retailer.

 

LEGAL DIVISION

September 6, 1989