EXHIBIT M

STATE OF CONNECTICUT

DEPARTMENT OF REVENUE SERVICES
TWENTY-FIVE SIGOURNEY STREET

HARTFORD, CONNECTICUT 06106

January 20, 1999

Jeanne Berube
Director of Policy Services
Office of the State Comptroller
55 Elm Street, Hartford, Connecticut 06106-1775

RE: Sales and use tax exemption for institutional activity and general welfare funds

Dear Ms. Berube:

This letter is to confirm that institutional activity and general welfare funds established and administered under the provisions of Conn- Gen. Stat. numbers 4-52 through 4-57a, as amended by 1998 Conn.Pub. Acts 42, are included in the exemption from sales and use taxes in Conn. Gen. Stat. number 12-412( 1 )(A) for "[s]ales of tangible personal property or services to the state of Connecticut or its agencies...."

This exemption applies only to purchases by such funds. Sales of tangible personal property or services by institutional activity or general welfare funds are not exempt from sales and use taxes under Conn. Gen. Stat. number 12-412(l). The funds may be required to charge and remit sales tax on their sales,depending on the types of items sold and the identities of the purchasers.

Please do not hesitate to call me at 297-5616 if you have any questions.

Sincerely yours,

Peter A. Teeuwissen

Tax Attorney, Legal Division

 

cc:

Elaine M. Leon, Director, Taxpayer Services Division

Louis P. Bucari, Tax Attorney, Legal Division

Barbara Ann Gilletti, Comptroller's Office

Brenda Halpin, Comptroller's Office

Affirmative Action / Equal Opportunity Employer

Back to Comptroller's Home Page
Back to Table of Contents