Connecticut State Department of Revenue Services

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Ruling 90-28

Leasing

Connecticut General Statute Section 12-407(2)(j) defines the term "sale" for purposes of the Sales and Use Tax Act as including "the leasing or rental of tangible personal property of any kind whatsoever."

Accordingly, the rental of automotive golf carts, as well as the rental of pull-carts, at private, public and municipal gold facilities are subject to sales tax.

LEGAL DIVISION

February 16, 1990