Connecticut State Department of Revenue Services

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 89-244, Consulting

You have inquired about the taxability of consulting services provided to public schools.

Consulting services to a public school are exempt from the Connecticut sales and use tax under section 12-412(1) of the Connecticut General Statutes.

TIMOTHY F. BANNON
COMMISSIONER

November 29, 1989