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 89-127, Maintenance

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

This Ruling has been superseded by PS 94(2)

Labor charges for services performed to the equipment after the ninety-day free service period has lapsed are taxable pursuant to section 12-407(2)(i)(DD) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

The gross receipts for preventive maintenance contracts that commence on January 1, 1989 are not taxable. However, preventive maintenance contracts to service equipment that are entered into on or after July 1, 1989 are subject to sales and use tax pursuant to section 12-407(2)(i)(DD) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

TIMOTHY F. BANNON
COMMISSIONER

September 28, 1989