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 89-270

Repair Services

This Ruling has been obsoleted by AN 2000(8)

This is in reply to your recent letter concerning the resharpening of tools used to manufacture products.

As of July 1, 1989, repair and maintenance services to tangible personal property are subject to sales and use tax. This tax applies to all Connecticut companies obtaining a tool sharpening service whether or not such service is performed in Connecticut.

There is no provision in our tax law to exempt from tax repair or maintenance service used in manufacturing. This Department is bound to interpret the tax laws as written by the Legislature and must look to the Legislature for specific exemptions should they apply.

TIMOTHY F. BANNON
COMMISSIONER

December 11, 1989