Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

This information is not current and is being provided for reference purposes only

Ruling 90-76

Consulting and Public Relations Services

This Ruling has been obsoleted by AN 94(4)

Section 12-407(2)(1)(J) of the General Statutes imposes the sales and use tax on "consulting and public relations services." Since no exemption is provided when such services are rendered to political campaigns, the consulting and public relations services rendered to a political candidate for elective office are subject to sales and use tax.

LEGAL DIVISION

December 12, 1990