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.

Ruling 89-68, Repairs

Labor charges for repair services rendered to space heating and water heating systems, such as heat pumps, water heaters, furnaces and air conditioning units, that are performed in one, two or three family owner-occupied homes are subject to sales tax.

LEGAL DIVISION

August 22, 1989