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 89-117, 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.


September 26, 1989