Connecticut State Department of Revenue Services

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Ruling 89-58

Consulting

This Ruling has been obsoleted by AN 94(4)

X Company plans and arranges business meetings and/or conventions for various companies. X Company's employees discuss necessary requirements for the meetings or conventions, such as arrangements, formats, agendas, etc., with their clients.

The total gross receipts for services provided to companies that involve planning and arranging business meetings or conventions are subject to sales or use tax pursuant to §12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

August 22, 1989