DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

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

Ruling 89-35

Inspection


Personal residence inspections are not subject to sales and use taxes.


LEGAL DIVISION

August 1, 1989