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.

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

Ruling 89-193


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

As of July 1, 1989, repair and maintenance services are subject to sales and use taxes. The taxes are based on the location of the owner of the property. Thus, a Massachusetts tool firm is not subject to tax on a Connecticut firm sharpening its tools.

However, all Connecticut companies receiving tool sharpening services are subject to sales and use tax. If a Connecticut company uses an out-of-state company to sharpen its tools, a use tax would apply to such service.

It is this Department's goal to protect those providing services in Connecticut from the situation described in your letter. We will vigorously enforce the tax laws of this state against Connecticut companies going outside the state for services.


November 6, 1989