Connecticut State Department of Revenue Services

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Ruling 89-281

Management

This Ruling has been obsoleted by AN 94(4)

You have inquired as to whether you must collect the tax on the total amount of your fees for the specific services your company rendered to condominium associations on or after July 1, 1989 or whether you can continue collecting the tax on that portion of the gross receipts relating to real estate management.

You may continue to pro rate your gross receipts in the same proportion as the number of leased, rented or investment units bears to the total number of units within the condominium association.

Support for this method of allocation can be found in section 12-426-26(g) of the Regulations of Connecticut State Agencies.

LEGAL DIVISION

September 5, 1989