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.

Ruling 89-81, Appraisal


The charge for rendering a real estate appraisal is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

LEGAL DIVISION

September 6, 1989