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Ruling 89-114, Contractors

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

This Ruling has been obsoleted in part by AN 2000(8)


Sheet metal contractors pay sales and use tax for purchases of materials they consume in performing ductwork to residential or commercial real property under the old and new sales and use tax statutes.

The labor charges by sheet metal contractors for installations of air conditioners and/or heating systems provided to new construction or existing one, two or three family exclusively residential owner-occupied homes are not taxable. The labor charges by sheet metal contractors for installations of air conditioners and/or heating systems rendered to existing commercial, industrial or income-producing real property are 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.

Labor charges by sheet metal contractors for repairs rendered to furnaces, oil burners, water heaters, air conditioners, etc., performed in residential or commercial realty are subject to sales and use tax.

Sheet metal contractors may accept bona fide Resale Certificates pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies issued by air conditioning and heating contractors for services rendered to renovations of commercial, industrial and income-producing real property.

LEGAL DIVISION

September 26, 1989