Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-11, Car Washing

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 94(3)


You have requested a ruling as to whether the Connecticut sales tax is applicable to washing and cleaning services performed on vehicles owned by your company, X Company.

The sales tax does not apply to vehicle washing and cleaning services because these services are not among the enumerated services subject to the sales tax as set forth in section 12-407(2)(i) of the Connecticut General Statutes and section 12-426-27.

TIMOTHY F. BANNON
COMMISSIONER

May 15, 1989

Note: After July 1, 1989, car washing services are subject to sales tax pursuant to section 12-407(2)(i)(N) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Coin operated self service car washes will not be taxable (see Special Notice, Sales and Use Tax, TSSN-20 [NEW 6/89]).