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.

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

Ruling 89-23

Car Washing

This Ruling has been obsoleted by AN 94(3)

It is the opinion of the Legal Division that motor vehicle dealers and motor vehicle repairers do not purchase car washing services for resale to their customers and, accordingly, cannot issue a resale certificate to a person providing car washing services.


July 10, 1989