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 information is not current and is being provided for reference purposes only

Ruling 89-52

Inspections

This Ruling has been obsoleted in part by PA 94-4, 13 (May)(see SN 95(17))

Inspection services rendered to new construction or existing one, two or three family exclusively residential, owner occupied homes are not taxable.

Inspection services provided to existing commercial, industrial or income-producing property are subject to sales and use tax.

LEGAL DIVISION

August 15, 1989