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 ( 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:

Please check our Frequently Asked Questions page.

Ruling 89-131, Repairs

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

This Ruling has been obsoleted by AN 2000(8) 

The charge for summer storage of furs, alterations to furs or cleaning of furs is not subject to sales and use tax.

The total gross receipts for repairs to furs and/or the remodeling of furs are subject to sales and use tax.

The furrier is the final consumer of materials and supplies used to store, alter and/or clean furs and is subject to sales and use tax for purchases of such materials and supplies.


October 5, 1989