Ruling 89-45
Installation
The sale of a chassis is subject to the sales and use tax. A separately-stated charge for the installation of a new chassis on a motor vehicle for truck dealers or end users is not taxable.
Truck dealers may purchase the chassis for resale in the regular course of business without payment of sales tax providing they furnish you with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies.
LEGAL DIVISION
August 15, 1989