Ruling 8934 Maintenance

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Connecticut remains at an elevated level of fire risk due to extremely dry conditions. Use extra caution to prevent fires. An emergency burn ban is in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

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 Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-34

Maintenance

Driveway sealing is subject to sales tax.

The labor on services performed as a caretaker is not subject to sales tax.

LEGAL DIVISION

August 1, 1989

Connecticut State Department of Revenue Services

Ruling 89-34

Maintenance