Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Friday, July 4th, a state holiday.

WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

Ruling 90-38

Gross Receipts / Motor Vehicles

Automobile dealers are selling a package deal which includes the physical etching of the vehicle identification number on the windows of new motor vehicles as well as an insurance policy that will pay the customer a flat sum if the car is stolen and not recovered. You have inquired whether this package is subject to sales tax.

The Department considers the total charge for this etching and insurance package to be part of the gross receipts for the sale of a new motor vehicle (even if billed separately) and therefore subject to the sales and use tax.

LEGAL DIVISION

April 3, 1990