DRS: Ruling 89-11, Car Washing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(3)

Ruling 89-11

Car Washing


You have requested a ruling as to whether the Connecticut sales tax is applicable to washing and cleaning services performed on vehicles owned by your company, X Company.

The sales tax does not apply to vehicle washing and cleaning services because these services are not among the enumerated services subject to the sales tax as set forth in section 12-407(2)(i) of the Connecticut General Statutes and section 12-426-27.

TIMOTHY F. BANNON
COMMISSIONER

May 15, 1989

Note: After July 1, 1989, car washing services are subject to sales tax pursuant to section 12-407(2)(i)(N) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Coin operated self service car washes will not be taxable (see Special Notice, Sales and Use Tax, TSSN-20 [NEW 6/89]).