Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

Ruling 89-94, Leasing

The General Assembly intended that a lessor's gross receipts include all amounts paid to the lessor by the lessee, including property tax reimbursement. See Geckle v. Dubno, 2 Conn. App. 303 (1984). It intended to exclude property tax reimbursement from a lessor's gross receipts only where a motor vehicle lease is involved. See Conn. Gen. Stat. §12-412(49).

LEGAL DIVISION

September 8, 1989