Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

This information is not current and is being provided for reference purposes only

Ruling 89-55

Lobbying Services

This Ruling has been obsoleted by AN 2000(8)

The tax on lobbying services does not apply to services performed by an employee for his or her employer. Since your services are part of your duties as an employee of X Company, they are not subject to the sales tax.

TIMOTHY F. BANNON
COMMISSIONER

August 17, 1989