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 90-3

Real Estate Conveyance Tax

A conveyance of an interest in real property, where such interest is subject to an encumbrance, is a conveyance for consideration and, accordingly, is subject to State and municipal real estate conveyance taxes. See Conn. Agencies Regs. §12-494-1(a)(2).

LEGAL DIVISION

January 11, 1990