Ruling 8984 Appraisals

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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

Connecticut State Department of Revenue Services

Ruling 89-84, Appraisals