DRS: Ruling 89-67, Maintenance

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-67

Maintenance


You have inquired as to the taxability of specialized cleaning services rendered to homes for insurance companies after fires, floods or furnace malfunctions.

Cleaning services that are provided to the interior structures or contents of homes for insurance companies after the occurence of a fire, flood or furnace malfunction are taxable janitorial services pursuant to section 12-407(2)(i)(AA) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

Non-scheduled cleaning of rugs and upholstery in a residential or commercial building are subject to sales or use tax pursuant to sections 12-407(2)(i)(Z) and 12-407(2)(i)(AA) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

TIMOTHY F. BANNON
COMMISSIONER

August 22, 1989