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.

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

TSSN-01

** SPECIAL NOTICE **

ADMISSIONS TAX EXEMPTIONS

This is superseded by SN 2001(4)

 

Effective July 1, 1988, any production featuring live performances by actors or musicians at nonprofit theaters and playhouses will be exempt from the Admissions Tax. The theater or playhouse must be exempt under Section 501 of the Internal Revenue Code in order to qualify for the exemption. This change is provided for under Public Act 88-140.

Also, the exemption for motion picture shows has been increased from 99 cents admissions charges to include admission charges of $1.99 and under. This exemption is provided for in Public Act 88-293, and becomes effective July 1, 1988. Please note that the exemption for admissions to other than motion picture shows remains at 99 cents.

TSSN-01 (6/24/88)