Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 11, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to landscaping services and related outdoor services.  Select here to register

Ruling 90-15

Expert Witness

The gross receipts for rendering expert witness testimony remain exempt from sales and use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

LEGAL DIVISION

February 5, 1990