Ruling 8934 Maintenance

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Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

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