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Ezel / Tax Rulings / CT
CT Ruling 89-117 Sales and Use Taxes 1989-09-26

Did Connecticut Ruling 89-117 let furniture refinishers buy paint remover, stain, lacquer, and sandpaper for resale?

Short answer: No. The ruling treated furniture refinishers as the final consumers of those materials and supplies, requiring them to pay sales and use tax when purchasing them. DRS says the ruling is not current and was obsoleted by AN 2000(8).

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling, but its page expressly says the information is not current and that AN 2000(8) obsoleted the ruling. It is presented only as historical reference and should not be used as a statement of current law. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current treatment.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Furniture refinishers were the final consumers of paint remover, stain, lacquer, and sandpaper used in their services. They therefore paid sales and use tax when buying those materials and supplies rather than purchasing them for resale.

The official page says this information is not current and that AN 2000(8) obsoleted the ruling.

What this means for you

This ruling records a historical final-consumer treatment for furniture-refinishing supplies. Because DRS expressly marks it obsolete, current transactions require current Connecticut guidance.

Common questions

Could a furniture refinisher treat the listed supplies as purchases for resale? No. The ruling treated the refinisher as their final consumer.

Which supplies did the ruling name? Paint remover, stain, lacquer, and sandpaper.

Is this ruling current? No. Its official page says AN 2000(8) obsoleted it.

Citations and references

  • AN 2000(8), identified by the official page as the announcement that obsoleted this ruling.

Source

Original ruling text

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

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