DRS: Ruling 89-249, Advertising

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(7)

Ruling 89-249

Advertising


The total gross receipts for the tours provided by Company X are not subject to sales and use tax. Company X is the final consumer of all purchases it makes in performing its services and must pay the applicable sales tax and/or admissions tax on said purchases.

LEGAL DIVISION

December 5, 1989