Ruling 89-141, Maintenance / Boats

This ruling has been superseded by 1996 Conn. Pub. Acts 232, §1 

Classroom education for boat owners concerning their boats is not taxable. Training that is sold as part of the sale of boats is subject to sales and use tax.

The charges for winter storage of boats and the removal of masts are not subject to the sales and use tax.

The fee for locating a party to charter a boat from the third party is not subject to sales and use tax. Washing a boat is taxable as a maintenance service pursuant to section 12-407(2)(i)(DD) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

The charge for lifting the boat out of the water is not taxable. Boat surveying is not subject to sales and use tax.

LEGAL DIVISION

October 12, 1989