Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Special Notice - Motor Vehicle Parking Services

This LSN is superseded by SN 91(13) 

 

Effective July 1, 1989, the sales and use taxes apply to valet parking services. These services include the parking and retrieval of a motor vehicle for the owner. The General Assembly has specifically indicated its intention in the legislative record that motor vehicle parking services do not include providing parking spaces in a privately-owned or municipal garage or lot. 

LSN-94 (NEW 6/89)