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.

Ruling 89-221

Medical Equipment

The sale of a chair that elevates a disabled person from a sitting position is subject to the Connecticut sales tax. No specific exemption pertains to such sales.

LEGAL DIVISION

November 15, 1989