Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

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