DRS: Ruling 89-34, Maintenance

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-34

Maintenance


Driveway sealing is subject to sales tax.

The labor on services performed as a caretaker is not subject to sales tax.


LEGAL DIVISION

August 1, 1989