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Ezel / Tax Rulings / CT
CT Ruling 89-131 Sales and Use Taxes 1989-10-05

Which fur storage, alteration, cleaning, repair, and remodeling charges were taxable under Connecticut Ruling 89-131?

Short answer: Summer storage, alterations, and cleaning were nontaxable, while total receipts for fur repairs or remodeling were taxable. The furrier owed tax on materials and supplies used for storage, alterations, or cleaning. DRS says AN 2000(8) obsoleted the ruling.

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 reflecting the sales-and-use-tax treatment of the listed fur services then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 2000(8) obsoleted it. The ruling separately addresses storage, alterations, cleaning, repairs, remodeling, and the furrier's purchases of materials and supplies. 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)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 2000(8) obsoleted the ruling.

Plain-English summary

Charges for summer fur storage, fur alterations, and fur cleaning were not subject to sales and use tax.

Total gross receipts for fur repairs or remodeling were taxable.

The furrier was the final consumer of materials and supplies used to store, alter, or clean furs and owed sales and use tax on those purchases.

What this means for you

The historical ruling separated nontaxable storage, alteration, and cleaning services from taxable repair and remodeling receipts, while taxing the furrier's inputs. AN 2000(8) later obsoleted the guidance.

Common questions

Was summer storage taxable? No.

Were fur alterations or cleaning taxable? No.

Were fur repairs or remodeling taxable? Yes, on total gross receipts.

Who owed tax on storage, alteration, and cleaning supplies? The furrier, as the final consumer.

Citations and references

  • Announcement (AN) 2000(8) -- identified by DRS as obsoleting the ruling.

Source

Original ruling text

Ruling 89-131, Repairs

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 2000(8)

The charge for summer storage of furs, alterations to furs or cleaning of furs is not subject to sales and use tax.

The total gross receipts for repairs to furs and/or the remodeling of furs are subject to sales and use tax.

The furrier is the final consumer of materials and supplies used to store, alter and/or clean furs and is subject to sales and use tax for purchases of such materials and supplies.

LEGAL DIVISION

October 5, 1989

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