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 89-270

Repair Services

This Ruling has been obsoleted by AN 2000(8)

This is in reply to your recent letter concerning the resharpening of tools used to manufacture products.

As of July 1, 1989, repair and maintenance services to tangible personal property are subject to sales and use tax. This tax applies to all Connecticut companies obtaining a tool sharpening service whether or not such service is performed in Connecticut.

There is no provision in our tax law to exempt from tax repair or maintenance service used in manufacturing. This Department is bound to interpret the tax laws as written by the Legislature and must look to the Legislature for specific exemptions should they apply.

TIMOTHY F. BANNON
COMMISSIONER

December 11, 1989