DRS: Ruling 89-45, Installation

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-45

Installation


The sale of a chassis is subject to the sales and use tax. A separately-stated charge for the installation of a new chassis on a motor vehicle for truck dealers or end users is not taxable.

Truck dealers may purchase the chassis for resale in the regular course of business without payment of sales tax providing they furnish you with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies.

 

LEGAL DIVISION

August 15, 1989