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 ( 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:

Please check our Frequently Asked Questions page.

This information is not current and is being provided for reference purposes only

Ruling 90-75

Clothing Under $75

This Ruling has been superseded by SN 92(3.1)

The sale or rental of graduation gowns are exempt from the Connecticut sales and use tax as articles of clothing costing under seventy-five dollars pursuant to Section 12-412(47) of the Connecticut General Statutes. Such sales would be exempt under Section 12-412(1), or Section 12-412(8) only if the graduation gowns were purchased directly by a public school or by a private school holding a valid sales and use tax exemption permit.

The retailer is not required to get an exemption certificate because the sales or rentals of graduation gowns are also exempt under Section 12-412(47).


December 11, 1990