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 89-94, 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