DRS: Ruling 89-102, Resale

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-102

Resale


Your Company provides "services to industrial, commercial or income-producing real property" as defined in section 12-407(2)(i)(I) of the Connecticut General Statutes. While those services could be sold for resale, the company purchasing those services for resale would be required to have been issued a seller's permit by this Department. If no such permit has been issued to the purchasing company, it cannot purchase services to industrial, commercial or income-producing real property tax-free on a resale basis from your company.

LEGAL DIVISION

September 22, 1989