DRS: Ruling 89-84, Appraisals

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-84

Appraisals


The charge for rendering real estate appraisals is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes regardless of whether the appraisals are performed for homeowners or financial institutions.

LEGAL DIVISION

September 6, 1989