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Ezel / Tax Rulings / CT
CT Ruling 89-23 Sales and Use Taxes 1989-07-10

Could motor-vehicle dealers or repairers buy car-washing services for resale under Connecticut Ruling 89-23?

Short answer: No. The ruling said dealers and repairers did not resell car-washing services to their customers and therefore could not give the car-wash provider a resale certificate. The ruling is obsolete.

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 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was obsoleted by Announcement 94(3), so it is provided only as historical reference and should not be used as current authority. It addressed car-washing services bought by motor-vehicle dealers and repairers under the law then in effect. 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 service-resale 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

Motor-vehicle dealers and repairers did not purchase car-washing services for resale to their customers under this ruling.

They therefore could not issue a resale certificate to the car-washing service provider.

The official archive says this ruling was obsoleted by Announcement 94(3).

What this means for you

The historical ruling treated the dealer or repairer as the consumer of the car wash rather than a reseller of that service. Its obsolete status means current resale rules must be checked separately.

Common questions

Could a dealer buy a car wash for resale? No.

Could a repairer issue a resale certificate to the car wash? No.

Is the ruling current? No. The official page says it was obsoleted.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-23, Car Washing

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

Ruling 89-23

Car Washing

This Ruling has been obsoleted by   AN 94(3)

It is the opinion of the Legal Division that motor vehicle dealers and motor vehicle repairers do not purchase car washing services for resale to their customers and, accordingly, cannot issue a resale certificate to a person providing car washing services.

LEGAL DIVISION

July 10, 1989

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