Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email (drs@po.state.ct.us) or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Ruling 89-117, Resale

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

This Ruling has been obsoleted by AN 2000(8) 


Furniture refinishers are the final consumers of paint remover, stain, lacquer and sandpaper they use in performing their services, and they pay sales and use tax for purchases of these materials and supplies.

LEGAL DIVISION

September 26, 1989