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 90-27

Motor Vehicle Repair Service

This Ruling has been obsoleted by AN 2000(8)

The exemption for repair services provided to motor vehicles which are not used in a trade or business does not apply to boats or snowmobiles. Accordingly, labor charge for repair services performed on boats or snowmobiles are subject to sales and use tax.

LEGAL DIVISION

February 16, 1990