Ruling 89-40

Dry Cleaning

You have asked for clarification on what services performed by drycleaners are taxable.

Section 12-407(2)(i)(DD) of the Connecticut General Statutes which states "any repair or maintenance service to any item of tangible personal property, . . .", is the pertinent statute in regard to your services. Although the enclosed Notice does not explicitly state that alterations are outside the definition of "repair" and "maintenance", if you review the definitions of "repair" and "maintenance" contained therein, it is evident that services which mend torn clothing and which prevent the deterioration of the clothing are taxable. Since an alteration is a modification or change to an item of clothing which is otherwise suitable to wear, by implication, an alteration is not a "repair" or "maintenance" service. See Special Notice Concerning the Taxation of Repair or Maintenance Services to Tangible Personal Property (LSN-96 [NEW 7/89]).

Accordingly, separately stated charges for alterations to new or old garments are not subject to tax under the provisions of section 12-412(2)(i)(DD) of the Connecticut General Statutes.

You have also inquired if there are any other taxable services performed by drycleaners. Below I have listed six other services and have indicated whether they are subject to the imposition of a sales tax. The following is not an exhaustive list, but is provided to you so that you may inform the members of your association. The following list shall not be deemed to exclude other services from the ambit of §12-407(2)(i)(DD) of the Connecticut General Statutes.

1. Monogramming and embroidery of clothing is a taxable activity. See section 12-407(2)(c) of the Connecticut General Statutes. If, however, an item of children's clothing (i.e., clothing for the exclusive use of children who are less than then years of age) is monogrammed and/or embroidered at the time of purchase, this service is not subject to tax.

2. Fur storage is not subject to the tax.

3. Washers and dryers operated by coin are not subject to the tax.

4. Dry-cleaning of clothes, linens and fabrics are not taxable.

5. Pressing and/or ironing of clothes, linens and fabrics are not taxable.

6. Laundering of soiled clothes, linens and fabrics are not taxable.

LEGAL DIVISION

August 4, 1989