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 90-7

Meals

Please be advised that the total gross receipts for the sales of meals that the corporate cafeteria charges the company employees are subject to the sales tax.

The subsidized payments paid by a corporation to the food vendor are not subject to the sales tax.

LEGAL DIVISION

January 30, 1990