DRS: Ruling 89-95, Maintenance

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-95

Maintenance


You have inquired whether "any repair or maintenance service to any item of tangible personal property"; Conn. Gen. Stat. 12-407(2)(i)(DD); would encompass (1) the service of disconnecting customer-owned workstations and moving the workstation components to a new location before reconnecting them or (2) the service of disconnecting customer-owned workstations and reconnecting the components after the layout of the workstations has been changed.

You have indicated that the workstations are composed of free standing, connectable pieces of office furniture, such as desks, partitions, storage files and lighting.

You have also indicated that the person who will provide the above-described services is a retailer of workstations and their components.

The Department has adopted the position that maintenance of tangible personal property means to keep it in good working order by preventing its decline, failure, lapse or deterioration, and that repair of tangible personal property means to mend it or bring it back as near as possible to its original working order when it is broken, damaged, malfunctioning or defective. See Special Notice LSN-96.

The above-described services do not involve keeping the work-stations in good working order because they do nothing to prevent their decline, failure, lapse or deterioration and do not involve mending or bringing the workstations back as near as possible to their original working order.

Accordingly, it is the position of the Department that the above-described services are not those described in Conn. Gen. Stat. 12-407(2)(i)(DD).

LEGAL DIVISION

September 8, 1989