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 89-140, Repairs

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

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


Jewelry appraisals are not subject to sales and use tax.

Labor charges for repairs to jewelry and/or clocks are subject to sales and use tax pursuant to section 12-407(2)(i)(DD) of the Connecticut General Statutes, as amended by Public Act No. 89-251. The sales of parts and materials remain taxable.

Engraving services that are rendered as part of the sale of tangible personal property are subject to sales and use tax. Engraving services performed on tangible personal property that a customer owns is not taxable.

LEGAL DIVISION

October 12, 1989