Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Ruling 89-94, Leasing

The General Assembly intended that a lessor's gross receipts include all amounts paid to the lessor by the lessee, including property tax reimbursement. See Geckle v. Dubno, 2 Conn. App. 303 (1984). It intended to exclude property tax reimbursement from a lessor's gross receipts only where a motor vehicle lease is involved. See Conn. Gen. Stat. §12-412(49).

LEGAL DIVISION

September 8, 1989