Ruling 8968 Repairs

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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

Connecticut State Department of Revenue Services

Ruling 89-68, Repairs