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.

Ruling 89-260, Contracting

This Ruling has been obsoleted by AN 94(4) 


The service to real property that involves recycling a pavement that is ground up and used as the base for a new parking lot without new materials being added during the recycling process is regarded as new construction and is not subject to sales and use tax pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 7, 1989