Connecticut State Department of Revenue Services

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

Ruling 89-66, Testing

Testing or inspection services rendered to tangible personal property are not subject to sales or use tax.

LEGAL DIVISION

August 22, 1989