Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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

Ruling 89-23

Car Washing

This Ruling has been obsoleted by AN 94(3)

It is the opinion of the Legal Division that motor vehicle dealers and motor vehicle repairers do not purchase car washing services for resale to their customers and, accordingly, cannot issue a resale certificate to a person providing car washing services.

LEGAL DIVISION

July 10, 1989