DRS: Ruling 89-138, Parking

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted in part by AN 94(3);
obsoleted by AN 2000(8)

Ruling 89-138

Parking


Company X provides a valet parking service. The total receipts of valet parking services are subject to sales tax. They are not able to break out that portion which they have allocated to a so-called valet component. Valet parking includes all aspects of the parking service including but not limited to providing spaces.

TIMOTHY F. BANNON
COMMISSIONER

October 10, 1989