Connecticut State Department of Revenue Services

DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

1989 Rulings

Ruling 89-1, Occupational Tax
Ruling 89-2, Exemption - Governmental
Ruling 89-3, Manufacturing
Ruling 89-4, Consulting
Ruling 89-5, Capital Gains, Dividends and Interest Tax
Ruling 89-6, Exemption - Governmental
Ruling 89-7, Production Materials
Ruling 89-8, Promotionals
Ruling 89-9, Installation
Ruling 89-10, Testing
Ruling 89-11, Car Washing
Ruling 89-12, Writing
Ruling 89-13, Resale
Ruling 89-14, Petroleum Gross Earnings Tax
Ruling 89-15, Testing
Ruling 89-16, Controlling Interest Transfer Tax
Ruling 89-17, Containers
Ruling 89-18, Utility Exemption - Manufacturing
Ruling 89-19, Machinery
Ruling 89-20, Exemption - Governmental
Ruling 89-21, Renovations
Ruling 89-22, Repairs
Ruling 89-23, Car Washing
Ruling 89-24, Machinery
Ruling 89-25, Component Parts
Ruling 89-26, Software
Ruling 89-27, Consulting
Ruling 89-28, Utility Exemption - Residential
Ruling 89-29, Motor Vehicle Repairs
Ruling 89-30, Exemptions
Ruling 89-31, Architecture
Ruling 89-32, Animals
Ruling 89-33, Capital Gains, Dividends and Interest Tax
Ruling 89-34, Maintenance
Ruling 89-35, Inspection
Ruling 89-36, Cabaret Tax
Ruling 89-37, Aircraft
Ruling 89-38, Renovations
Ruling 89-39, Cash Discounts
Ruling 89-40, Dry Cleaning
Ruling 89-41, Real Estate Conveyance Tax
Ruling 89-42, Training
Ruling 89-43, Utility Exemptions - Residential
Ruling 89-44, Capital Gains, Dividends and Interest Tax
Ruling 89-45, Installation
Ruling 89-46, Corporation Business Tax
Ruling 89-47, Contractor
Ruling 89-48, Leasing
Ruling 89-49, Broadcasting
Ruling 89-50, Clothing
Ruling 89-51, Repairs
Ruling 89-52, Inspections
Ruling 89-53, Consulting
Ruling 89-54, Management
Ruling 89-55, Lobbying Services
Ruling 89-56, Electricity/Manufacturing - Utilities/Steam
Ruling 89-57, Exemption - Charitable
Ruling 89-58, Consulting
Ruling 89-59, Resale
Ruling 89-60, Engineering
Ruling 89-61, Engineering
Ruling 89-62, Nexus
Ruling 89-63, Utility Exemption - Residential
Ruling 89-64, Inspection
Ruling 89-65, Marketing
Ruling 89-66, Testing
Ruling 89-67, Maintenance
Ruling 89-68, Repairs
Ruling 89-69, Utility Exemption - Manufacturing
Ruling 89-70, Business Analysis and Management Services
Ruling 89-71, Installation
Ruling 89-72, Utility Exemption - Manufacturing
Ruling 89-73, Utility Exemption - Residential
Ruling 89-74, Engineering
Ruling 89-75, Utility Exemption - Agricultural
Ruling 89-76, Utility Exemption - Agricultural
Ruling 89-77, Utility Exemption - Manufacturing
Ruling 89-78, Contractors
Ruling 89-79, Utility Exemption - Manufacturing
Ruling 89-80, Land Surveyor
Ruling 89-81, Appraisal
Ruling 89-82, Consulting
Ruling 89-83, Utility Exemption - Manufacturing
Ruling 89-84, Appraisals
Ruling 89-85, Utility Exemption - Manufacturing
Ruling 89-86, Health and Athletic Club Services
Ruling 89-87, Utility Exemption - Residential
Ruling 89-88, Land Surveyor
Ruling 89-89, Utility Exemption - Residential
Ruling 89-90, Utility Exemption - Residential
Ruling 89-91, Gift Certificates
Ruling 89-92, Exemption - Governmental
Ruling 89-93, Maintenance
Ruling 89-94, Leasing
Ruling 89-95, Maintenance
Ruling 89-96, Firearms
Ruling 89-97, Warranty
Ruling 89-98, Nexus
Ruling 89-99, Architectural Services
Ruling 89-100, Agricultural Services
Ruling 89-101, Engineering
Ruling 89-102, Resale
Ruling 89-103, Graphic Design
Ruling 89-104, Engineering
Ruling 89-105, Landscaping
Ruling 89-106, Writing
Ruling 89-107, Utility Exemption - Manufacturing
Ruling 89-108, Landscaping
Ruling 89-109, Health and Athletic Club Services
Ruling 89-110, Forestry Management Services
Ruling 89-111, Leasing
Ruling 89-112, Contractors
Ruling 89-113, Landscaping - Service Contractors
Ruling 89-114, Contractors
Ruling 89-115, Tangible Property
Ruling 89-116, Renovation
Ruling 89-117, Resale
Ruling 89-118, Utility Exemption - Manufacturing
Ruling 89-119, Taxidermists
Ruling 89-120, Utility Exemption - Manufacturing
Ruling 89-121, Utility Exemption - Manufacturing
Ruling 89-122, Casual Sale
Ruling 89-123, Landscaping
Ruling 89-124, Real Estate Conveyance Tax
Ruling 89-125, Real Estate Conveyance Tax
Ruling 89-126, Agent for Sale
Ruling 89-127, Maintenance
Ruling 89-128, Advertising
Ruling 89-129, Consulting
Ruling 89-130, Meals
Ruling 89-131, Repairs
Ruling 89-132, Lobbying
Ruling 89-133, Engineering
Ruling 89-134, Construction Estimators
Ruling 89-135, Personnel Services
Ruling 89-136, Machinery
Ruling 89-137, Engineering
Ruling 89-138, Parking
Ruling 89-139, Engineering
Ruling 89-140, Repairs
Ruling 89-141, Maintenance / Boats
Ruling 89-142, Repairs / Water Systems
Ruling 89-143, Capital Gains, Dividends and Interest Tax
Ruling 89-144, Storage
Ruling 89-145, Renovating
Ruling 89-146, Repairs
Ruling 89-147, Utility Exemption - Manufacturing
Ruling 89-148, Renovations
Ruling 89-149, Trademark/Licensing Agreement
Ruling 89-150, Exemptions
Ruling 89-151, Consulting
Ruling 89-152, Warranty
Ruling 89-153, Utility Exemption - Manufacturing
Ruling 89-154, Engineering
Ruling 89-155, Utility Sales Tax
Ruling 89-156, Exemption - Governmental
Ruling 89-157, Tobacco Products Tax
Ruling 89-158, Software
Ruling 89-159, Ambulance Service
Ruling 89-160, Engineering
Ruling 89-161, Engineering
Ruling 89-162, Consulting
Ruling 89-163, Software
Ruling 89-164, Engineering
Ruling 89-165, Engineering
Ruling 89-166, Engineering
Ruling 89-167, Engineering
Ruling 89-168, Utility Sales Tax
Ruling 89-169, Utility Exemption - Manufacturing
Ruling 89-170, Engineering
Ruling 89-171, Meals
Ruling 89-172, Consulting
Ruling 89-173, Exemption - Governmental
Ruling 89-174, Architectural Services
Ruling 89-175, Parking
Ruling 89-176, Engineering
Ruling 89-177, Engineering
Ruling 89-178, Motor Vehicle Repairs
Ruling 89-179, Meals
Ruling 89-180, Marketing
Ruling 89-181, Architectural
Ruling 89-182, Animals
Ruling 89-183, Room Occupancy
Ruling 89-184, Engineering
Ruling 89-185, Landscaping
Ruling 89-186, Testing
Ruling 89-187, Engineering
Ruling 89-188, Engineering
Ruling 89-189, Architectural Services
Ruling 89-190, Renovations
Ruling 89-191, Engineering
Ruling 89-192, Engineering
Ruling 89-193, Repairs
Ruling 89-194, Contractors
Ruling 89-195, Maintenance
Ruling 89-196, Architectural
Ruling 89-197, Engineering
Ruling 89-198, Engineering
Ruling 89-199, Utility Exemption - Manufacturing
Ruling 89-200, Utility Exemption - Manufacturing
Ruling 89-201, Utility Exemption - Manufacturing
Ruling 89-202, Utility Exemption - Residential
Ruling 89-203, Engineering
Ruling 89-204, Installation
Ruling 89-205, Personnel Services
Ruling 89-206, Engineering
Ruling 89-207, Real Estate Conveyance Tax
Ruling 89-208, Landscaping
Ruling 89-209, Management
Ruling 89-210, Petroleum Gross Earnings
Ruling 89-211, Machinery
Ruling 89-212, Landscape/Architect
Ruling 89-213, Manufacturing
Ruling 89-214, Engineering
Ruling 89-215, Affiliated Corporations
Ruling 89-216, Manufacturing
Ruling 89-217, Corporation Business Tax
Ruling 89-218, Inspections
Ruling 89-219, Appraisal
Ruling 89-220, Consulting
Ruling 89-221, Medical Equipment
Ruling 89-222, Manufacturing
Ruling 89-223, Consulting
Ruling 89-224, Engineering
Ruling 89-225, Machinery/Photocopy Machines
Ruling 89-226, Barter
Ruling 89-227, Agricultural Production
Ruling 89-228, Utility Sales Tax
Ruling 89-229, Agent For Sale
Ruling 89-230, Hazardous Waste
Ruling 89-231, Controlling Interest Transfer Tax
Ruling 89-232, Landscaping
Ruling 89-233, Agricultural
Ruling 89-234, Consulting
Ruling 89-235, Utility Exemption - Residential
Ruling 89-236, Aircraft
Ruling 89-237, Repairs
Ruling 89-238, Utility Exempton - Residential
Ruling 89-239, Hazardous Waste
Ruling 89-240, Hazardous Waste
Ruling 89-241, Utility Exemption - Residential
Ruling 89-242, Engineering
Ruling 89-243, Hazardous Waste
Ruling 89-244, Consulting
Ruling 89-245, Lobbying
Ruling 89-246, Engineering
Ruling 89-247, Personnel Services
Ruling 89-248, Telecommunications
Ruling 89-249, Advertising
Ruling 89-250, Leasing
Ruling 89-251, Vending Machines
Ruling 89-252, Health and Athletic Clubs
Ruling 89-253, Personnel Services
Ruling 89-254, Exemptions - Governmental
Ruling 89-255, Contractors
Ruling 89-256, Resale
Ruling 89-257, Installation
Ruling 89-258, Contracting
Ruling 89-259, Advertising
Ruling 89-260, Contracting
Ruling 89-261, Exemptions
Ruling 89-262, Management
Ruling 89-263, Renovation
Ruling 89-264, Installation/Repairs
Ruling 89-265, Machinery
Ruling 89-266, Vending Machines
Ruling 89-267, Health and Athletic Clubs
Ruling 89-268, Health and Athletic Clubs
Ruling 89-269, Health and Athletic Clubs
Ruling 89-270, Repair Services
Ruling 89-271, Engineering
Rulng 89-272, Tangible Property
Ruling 89-273, Landscaping
Ruling 89-274, Exemption - Governmental
Ruling 89-275, Resale
Ruling 89-276, Engineering
Ruling 89-277, Engineering
Ruling 89-278, Exemption - Charitable
Ruling 89-279, Controlling Interest Transfer Tax
Ruling 89-280, Land Surveyor
Ruling 89-281, Management