Ruling 891 Occupational Tax

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Connecticut remains at an elevated level of fire risk due to extremely dry conditions. Use extra caution to prevent fires. An emergency burn ban is in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

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.

Ruling 89-1, Occupational Tax

If you were "admitted as an attorney by the judges of the superior court"; Conn. Gen. Stat. §51-81b; then admission pro hac vice to represent a client in the federal district court at Bridgeport constituted being "engaged in the practice of law"; id.; during 1988 in Connecticut.

LEGAL DIVISION

February 27, 1989

Connecticut State Department of Revenue Services

Ruling 89-1, Occupational Tax