DRS: Ruling 90-76, Consulting and Public Relations Services

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(4)

Ruling 90-76

Consulting and Public Relations Services


Section 12-407(2)(1)(J) of the General Statutes imposes the sales and use tax on "consulting and public relations services." Since no exemption is provided when such services are rendered to political campaigns, the consulting and public relations services rendered to a political candidate for elective office are subject to sales and use tax.


LEGAL DIVISION

December 12, 1990