Ruling 89249 Advertising

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Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

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Ruling 89-249, Advertising

This Ruling has been obsoleted by AN 94(7)

The total gross receipts for the tours provided by Company X are not subject to sales and use tax. Company X is the final consumer of all purchases it makes in performing its services and must pay the applicable sales tax and/or admissions tax on said purchases.

LEGAL DIVISION

December 5, 1989

Connecticut State Department of Revenue Services

Ruling 89-249, Advertising