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 90-7

Meals

Please be advised that the total gross receipts for the sales of meals that the corporate cafeteria charges the company employees are subject to the sales tax.

The subsidized payments paid by a corporation to the food vendor are not subject to the sales tax.

LEGAL DIVISION

January 30, 1990