DRS: Ruling 90-27, Motor Vehicle Repair Service

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 2000(8)

Ruling 90-27

Motor Vehicle Repair Service


The exemption for repair services provided to motor vehicles which are not used in a trade or business does not apply to boats or snowmobiles. Accordingly, labor charge for repair services performed on boats or snowmobiles are subject to sales and use tax.

LEGAL DIVISION

February 16, 1990