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Ezel / Tax Rulings / CT
CT Ruling 89-66 Sales and Use Taxes 1989-08-22

Were testing or inspection services performed on tangible personal property taxable under Connecticut Ruling 89-66?

Short answer: No. The ruling said testing or inspection services rendered to tangible personal property were not subject to Connecticut sales or use tax.

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 applying the law then in effect to testing or inspection services performed on tangible personal property. The archived ruling is only one sentence long and cites no statute or regulation; later legal or administrative changes may produce a different result, and another taxpayer should not assume it controls a current service. 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

Testing or inspection services performed on tangible personal property were not subject to sales or use tax under this ruling.

What this means for you

The ruling addressed the service charge for testing or inspecting tangible personal property. It did not describe a particular industry, the property tested, any transfer of property, or any separate taxable work.

Common questions

Were the testing services taxable? No.

Did the same conclusion apply to inspection services? Yes, when rendered to tangible personal property.

Did the ruling cite a statute? No.

Citations and references

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

Source

Original ruling text

Ruling 89-66, Testing

Testing or inspection services rendered to tangible personal property are not subject to sales or use tax.

LEGAL DIVISION

August 22, 1989

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