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 89-102, Resale

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

This Ruling has been obsoleted by AN 2000(8) 

Your Company provides "services to industrial, commercial or income-producing real property" as defined in section 12-407(2)(i)(I) of the Connecticut General Statutes. While those services could be sold for resale, the company purchasing those services for resale would be required to have been issued a seller's permit by this Department. If no such permit has been issued to the purchasing company, it cannot purchase services to industrial, commercial or income-producing real property tax-free on a resale basis from your company.

LEGAL DIVISION

September 22, 1989