DRS: Ruling 89-68, Repairs

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-68

Repairs


Labor charges for repair services rendered to space heating and water heating systems, such as heat pumps, water heaters, furnaces and air conditioning units, that are performed in one, two or three family owner-occupied homes are subject to sales tax.

LEGAL DIVISION

August 22, 1989