Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Special Notice - Motor Vehicle Parking Services

This LSN is superseded by SN 91(13) 

 

Effective July 1, 1989, the sales and use taxes apply to valet parking services. These services include the parking and retrieval of a motor vehicle for the owner. The General Assembly has specifically indicated its intention in the legislative record that motor vehicle parking services do not include providing parking spaces in a privately-owned or municipal garage or lot. 

LSN-94 (NEW 6/89)