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 89-259, Advertising

The total gross receipts for advertising services related to media advertising, inclusive of placement fees and development charges, are not subject to sales and use tax pursuant to section 12-407(2)(i)(W) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

Television, radio, newspapers or periodicals are considered to be media advertising.

LEGAL DIVISION

December 7, 1989