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 89-140, 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.


October 12, 1989