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 90-11

Repair and Maintenance

This Ruling has been obsoleted by AN 2000(8)

The sharpening or resharpening of cutting tools used in a manufacturing production process is a taxable repair or maintenance service pursuant to Section § 12-407(2)(i)(DD) as amended by Public Act 89-251. Resale certificates or manufacturers exemption certificates cannot be issued to a producer of sharpening services by manufacturers whose cutting tools are sharpened or resharpened.

LEGAL DIVISION

January 31, 1990