Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Ruling 89-59, Resale

Your client may purchase the service for welding the tank onto the frames of trucks that are resold in the regular course of business without payment of sales or use tax, providing your client furnishes the welder with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies. In this situation, the welding service may be purchased for resale regardless of whether your client's customer is the government, a business or an individual.

LEGAL DIVISION

August 22, 1989