Ruling 8923 Car Washing

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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

Connecticut State Department of Revenue Services

Ruling 89-23

Car Washing