DRS: Ruling 89-58, Consulting

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(4)

Ruling 89-58

Consulting


X Company plans and arranges business meetings and/or conventions for various companies. X Company's employees discuss necessary requirements for the meetings or conventions, such as arrangements, formats, agendas, etc., with their clients.

The total gross receipts for services provided to companies that involve planning and arranging business meetings or conventions are subject to sales or use tax pursuant to 12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

 

LEGAL DIVISION

August 22, 1989