Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email (drs@po.state.ct.us) or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Ruling 90-7

Meals


Please be advised that the total gross receipts for the sales of meals that the corporate cafeteria charges the company employees are subject to the sales tax.

The subsidized payments paid by a corporation to the food vendor are not subject to the sales tax.

LEGAL DIVISION

January 30, 1990