Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

Ruling 89-112, Contractors

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

This Ruling has been obsoleted by AN 2000(8) 

Pond dredging services are taxable maintenance services pursuant to section 12-407(2)(i)(Z) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

September 26, 1989