DRS: Ruling 89-146, Repairs

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-146

Repairs


The gross receipts for repairs to furnaces that are performed in residential real estate and/or commercial real estate are subject to sales and use tax.

The charge for cleaning furnaces in residential realty and/or commercial realty is applicable to sales and use tax.

Service contracts that cover repairing and/or cleaning furnaces on residential and/or commercial real property are subject to sales and use tax.

Separately stated labor charges for the installation of furnaces provided to new construction or existing one, two or three family exclusively residential, owner-occupied real property are not subject to sales and use tax. Labor charges for the installation of furnaces rendered to existing commercial, industrial or income-producing real property are taxable even if the service charges are not separately stated on the invoice.

LEGAL DIVISION

October 12, 1989