LSN94 Special Notice Motor Vehicle Parking Services

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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This LSN is superseded by SN 91(13)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)

Connecticut State Department of Revenue Services

Special Notice - Motor Vehicle Parking Services