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Governor Lamont will deliver his 2026 State of the State Address today at 12:00PM. [WATCH LIVE]

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

Ruling 89-84, Appraisals

The charge for rendering real estate appraisals is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes regardless of whether the appraisals are performed for homeowners or financial institutions.

LEGAL DIVISION

September 6, 1989