DRS: Ruling 89-260, Contracting

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(4)

Ruling 89-260

Contracting


The service to real property that involves recycling a pavement that is ground up and used as the base for a new parking lot without new materials being added during the recycling process is regarded as new construction and is not subject to sales and use tax pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 7, 1989