Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

Ruling 89-48

Leasing

Please be advised that monthly lease payments for motor vehicles are subject to sales tax for those lease periods on or after July 1, 1989. The statutory provisions relating to the ninety day period for the prior sales tax relate solely to the sale of tangible personal property where a sales contract is entered into before July 1 and delivery takes place after that date.

LEGAL DIVISION

August 15, 1989