Ruling 8991 Gift Certificates

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Ruling 89-91, Gift Certificates

The purchase of a gift certificate is not subject to sales and use tax. The gift certificate is deemed to be consideration at the time it is redeemed by the retailer.

The sales or use tax applies to the total sales price for the purchase of taxable merchandise when the gift certificate is redeemed by the retailer.

LEGAL DIVISION

September 6, 1989

Connecticut State Department of Revenue Services

Ruling 89-91, Gift Certificates