DRS: Ruling 89-71, Installation

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-71

Installation


You have inquired whether the labor charge for installing an above ground pool on residential property is subject to sales tax.

The amount charged for labor rendered in installing or applying the above ground pool sold, is not subject to sales tax if the charge for labor installation is separately stated on the invoice. See sections 12-407(8)(e) and 12-407(9)(e) of the Connecticut General Statutes.

LEGAL DIVISION

September 5, 1989