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.

DRS is hosting an Individual Income Tax Webinar on Thursday, March 23, 2023, at 10:00 a.m. This webinar is intended to provide helpful information to taxpayers filing their Connecticut income tax returns.  Please click here to register for this event:  https://forms.office.com/g/AMiggp2Qeu

Ruling 90-39

Gross Receipts

In connection with the sale of ready-mix concrete, you have inquired as to whether the sales tax applies to:

  • fees charged to customers for a waiting period at the site before the concrete is poured; and
  • minimum load charges for smaller loads which are less than certain prescribed amounts.

It is ruled that the waiting period fees and minimum load charges are part of the total gross receipts for the sales of ready-mix concrete and, therefore, are subject to sales and use tax.

Transportation charges for delivery which occurs prior to the passage of title of the concrete being sold is subject to sales and use tax. The fact that such transportation charges are separately stated on the invoice does not affect the sales and use tax consequences of the transaction.


April 3, 1990