This Ruling has been obsoleted by AN 2000(8)
This is in reply to your recent letter concerning the resharpening of tools used to manufacture products.
As of July 1, 1989, repair and maintenance services to tangible personal property are subject to sales and use tax. This tax applies to all Connecticut companies obtaining a tool sharpening service whether or not such service is performed in Connecticut.
There is no provision in our tax law to exempt from tax repair or maintenance service used in manufacturing. This Department is bound to interpret the tax laws as written by the Legislature and must look to the Legislature for specific exemptions should they apply.
TIMOTHY F. BANNON
December 11, 1989