DRS: Ruling 90-28, Leasing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 90-28

Leasing


Connecticut General Statute Section 12-407(2)(j) defines the term "sale" for purposes of the Sales and Use Tax Act as including "the leasing or rental of tangible personal property of any kind whatsoever."

Accordingly, the rental of automotive golf carts, as well as the rental of pull-carts, at private, public and municipal gold facilities are subject to sales tax.

LEGAL DIVISION

February 16, 1990