Connecticut State Department of Revenue Services

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-37

Aircraft

Sales tax on brokerage services applies if the sale (transfer of title) takes place in the State of Connecticut.


LEGAL DIVISION

August 1, 1989