Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Wednesday, April 2, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing such returns. Select here to register.

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

Ruling 89-103, Graphic Design

This Ruling has been modified and superseded in part by Ruling 95-7 

The total gross receipts for graphic design work rendered to advertising agencies for media advertising are subject to the sales and use tax. Advertising agencies' fees for media advertising are not taxable pursuant to section 12-407(2)(i)(W) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

The total sales price for graphic design work provided to your clients for incorporation in an item of tangible personal property, such as brochures, direct mail pieces, forms, catalogs, annual reports, posters, newsletters, sales material, etc., are taxable. The sales of tangible personal property are subject to the sales and use tax.

LEGAL DIVISION

September 26, 1989