A. The following cannot be purchased with a direct payment permit:
- Tangible personal property incorporated in new construction of real property
- Meals or lodging
- Motor vehicles, vessels, aircraft and snowmobiles
- Telecommunications services
- Utilities (gas, electricity and heating fuel)
- Purchases made with Procurement Cards (P-Cards)
- Tangible personal property consumed or incorporated in the installation, maintenance, and repair of utility mains, lines, poles, pipes, and other facilities located within a public right-of-way.
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.