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 90-37

Janitorial Services

This Ruling has been superseded in part by PS 94(6)obsoleted in part by AN 2000(8)

You have inquired whether a one-time cleaning of the various parts of a new store after the new construction is subject to the sales and use tax.

Refuse disposal during new construction of industrial, commercial and income-producing property would not be subject to sales tax under section 12-426-26 of the Regulations of Connecticut State Agencies.

Prior to July 1, 1989, janitorial services were treated in the same manner. However, pursuant to section 12-407(2)(i)(AA) of the Connecticut General Statutes, as amended by Public Act No. 89-251, janitorial services are now taxable in all instances. Therefore, the one-time cleaning service described herein is now subject to sales and use tax as a janitorial service even when performed prior to the issuance of a certificate of occupancy.


April 3, 1990