Connecticut State Department of Revenue Services

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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