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

Ruling 89-140

Repairs


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