DRS: Ruling 89-131, Repairs

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-131

Repairs


The charge for summer storage of furs, alterations to furs or cleaning of furs is not subject to sales and use tax.

The total gross receipts for repairs to furs and/or the remodeling of furs are subject to sales and use tax.

The furrier is the final consumer of materials and supplies used to store, alter and/or clean furs and is subject to sales and use tax for purchases of such materials and supplies.

LEGAL DIVISION

October 5, 1989