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Ezel / Tax Rulings / CT
CT Ruling 89-34 Sales and Use Taxes 1989-08-01

How did Connecticut Ruling 89-34 tax driveway sealing and caretaker labor?

Short answer: Driveway sealing was subject to sales tax, while labor for services performed as a caretaker was not. The official page says the ruling was later obsoleted in part.

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 fully current. The official page says it was obsoleted in part by Announcement 2000(8), so it is provided only as historical reference and should not be used as current authority. The archived text is very brief and does not define the caretaker services or describe the property involved. 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 maintenance-service 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

Driveway sealing was subject to sales tax under this ruling.

Labor for services performed as a caretaker was not subject to sales tax.

The official archive says the ruling was obsoleted in part by Announcement 2000(8).

What this means for you

The historical ruling treated the two service categories differently but gave no facts defining caretaker work or the property involved. Its partly obsolete status means current classifications must be checked separately.

Common questions

Was driveway sealing taxable? Yes.

Was caretaker labor taxable? No, under this ruling.

Did the ruling define caretaker services? No.

Citations and references

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

Source

Original ruling text

Ruling 89-34, Maintenance

This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-34

Maintenance

Driveway sealing is subject to sales tax.

The labor on services performed as a caretaker is not subject to sales tax.

LEGAL DIVISION

August 1, 1989

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