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 89-117, Resale

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

This Ruling has been obsoleted by AN 2000(8) 

Furniture refinishers are the final consumers of paint remover, stain, lacquer and sandpaper they use in performing their services, and they pay sales and use tax for purchases of these materials and supplies.

LEGAL DIVISION

September 26, 1989