Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-138, Parking

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted in part by AN 94(3); obsoleted by AN 2000(8)

Company X provides a valet parking service. The total receipts of valet parking services are subject to sales tax. They are not able to break out that portion which they have allocated to a so-called valet component. Valet parking includes all aspects of the parking service including but not limited to providing spaces.

TIMOTHY F. BANNON
COMMISSIONER

October 10, 1989