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.

This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-32

Animals

Pursuant to the facts stated in your letter of July 17, 1989, the service performed by X Company, i.e, humane animal relocation, is not subject to sales tax.

LEGAL DIVISION

August 1, 1989