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 Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-34

Maintenance

Driveway sealing is subject to sales tax.

The labor on services performed as a caretaker is not subject to sales tax.


LEGAL DIVISION

August 1, 1989