A. Yes, DVR services are subject to sales and use taxes at the 6.35% rate, when provided by a community antenna television services provider (such as a cable television company or satellite television company).
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.