Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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

Ruling 90-11

Repair and Maintenance

This Ruling has been obsoleted by AN 2000(8)

The sharpening or resharpening of cutting tools used in a manufacturing production process is a taxable repair or maintenance service pursuant to Section § 12-407(2)(i)(DD) as amended by Public Act 89-251. Resale certificates or manufacturers exemption certificates cannot be issued to a producer of sharpening services by manufacturers whose cutting tools are sharpened or resharpened.

LEGAL DIVISION

January 31, 1990