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 89-221

Medical Equipment


The sale of a chair that elevates a disabled person from a sitting position is subject to the Connecticut sales tax. No specific exemption pertains to such sales.

LEGAL DIVISION

November 15, 1989