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 89-68, Repairs


Labor charges for repair services rendered to space heating and water heating systems, such as heat pumps, water heaters, furnaces and air conditioning units, that are performed in one, two or three family owner-occupied homes are subject to sales tax.

LEGAL DIVISION

August 22, 1989