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 89-54

Management

This Ruling has been obsoleted by AN 94(4)

Generally, management services rendered for residential condominium associations continue to be subject to sales and use taxes to the same extent that the units that are not owner- occupied bear to the total number of units.

Landscaping, furnace repair and snowplowing services rendered for residential condominium associations are now subject to sales and use taxes, even if all the units are owner-occupied. (A property management company can purchase these services for resale to a condominium association. The charges made to the association for such services are fully taxable.)

Garbage removal, exterior painting and road repair services rendered for residential condominium associations are subject to sales and use taxes to the same extent that the units that are not owner-occupied bear to the total number of units. (A property management company can purchase these services for resale to a condominium association. The charges made to the association for such services are taxable to the extent described in the first sentence of this paragraph.)

LEGAL DIVISION

August 15, 1989