Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-84, Appraisals

The charge for rendering real estate appraisals is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes regardless of whether the appraisals are performed for homeowners or financial institutions.

LEGAL DIVISION

September 6, 1989