Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-45

Installation

The sale of a chassis is subject to the sales and use tax. A separately-stated charge for the installation of a new chassis on a motor vehicle for truck dealers or end users is not taxable.

Truck dealers may purchase the chassis for resale in the regular course of business without payment of sales tax providing they furnish you with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies.

 

LEGAL DIVISION

August 15, 1989