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.

Ruling 89-115, Tangible Property

Copywriting services rendered to advertising agencies for media advertising or incorporated into collateral items are not taxable. The total gross receipts for collateral items, such as pamphlets, brochures, sales literature, direct mailers, etc., are subject to the sales or use tax. The total sales price for media advertising is not subject to sales and use tax.

The total gross receipts for public relations services, e.g., press releases, are subject to the sales and use tax.

LEGAL DIVISION

September 26, 1989