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.

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

Ruling 89-146

Repairs

This Ruling has been obsoleted by AN 2000(8)

The gross receipts for repairs to furnaces that are performed in residential real estate and/or commercial real estate are subject to sales and use tax.

The charge for cleaning furnaces in residential realty and/or commercial realty is applicable to sales and use tax.

Service contracts that cover repairing and/or cleaning furnaces on residential and/or commercial real property are subject to sales and use tax.

Separately stated labor charges for the installation of furnaces provided to new construction or existing one, two or three family exclusively residential, owner-occupied real property are not subject to sales and use tax. Labor charges for the installation of furnaces rendered to existing commercial, industrial or income-producing real property are taxable even if the service charges are not separately stated on the invoice.

LEGAL DIVISION

October 12, 1989