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 89-70, Business Analysis and Management Services

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 94(4); superseded by PS 92(2.1)

You have inquired as to the taxability of the conferences you sponsor.

It is the position of this Department that the services you provide in the form of conferences do not fall within Conn. Agencies Regs. §12-426-27(b)(10). Seminars held for the general public for the purposes of providing specialized information are not considered to be business analysis and management services.

LEGAL DIVISION

September 5, 1989