Connecticut State Department of Revenue Services

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 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