Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Wednesday, April 2, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing such returns. Select here to register.

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.

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