Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Thursday, March 20, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing your Connecticut income tax return.  Select here to register.

 

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