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.

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

Ruling 89-226

Barter

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

Trade account fees to become a member of a barter club are not subject to sales tax or admissions dues and cabaret tax.

The services of an agent for the sale of personal property are subject to sales tax effective July 1, 1989.

Please note that a person engaged in business in Connecticut must charge sales tax on bartered transactions.

LEGAL DIVISION

November 21, 1989