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 90-38

Gross Receipts / Motor Vehicles

Automobile dealers are selling a package deal which includes the physical etching of the vehicle identification number on the windows of new motor vehicles as well as an insurance policy that will pay the customer a flat sum if the car is stolen and not recovered. You have inquired whether this package is subject to sales tax.

The Department considers the total charge for this etching and insurance package to be part of the gross receipts for the sale of a new motor vehicle (even if billed separately) and therefore subject to the sales and use tax.

LEGAL DIVISION

April 3, 1990