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 89-71, Installation

You have inquired whether the labor charge for installing an above ground pool on residential property is subject to sales tax.

The amount charged for labor rendered in installing or applying the above ground pool sold, is not subject to sales tax if the charge for labor installation is separately stated on the invoice. See sections 12-407(8)(e) and 12-407(9)(e) of the Connecticut General Statutes.

LEGAL DIVISION

September 5, 1989