🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / CT
CT Ruling 89-67 Sales and Use Taxes 1989-08-22

Were post-loss home cleaning and nonscheduled rug or upholstery cleaning taxable under Connecticut Ruling 89-67?

Short answer: Yes. The ruling treated cleaning a home's interior or contents after a fire, flood, or furnace malfunction as taxable janitorial service, and also taxed nonscheduled rug and upholstery cleaning in residential or commercial buildings. It is obsolete.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 The official page says it was obsoleted by Announcement 2000(8), so it is provided only as historical reference and should not be used as current authority. It addressed specified cleaning services 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 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

Specialized cleaning of a home's interior structure or contents after a fire, flood, or furnace malfunction was subject to sales tax as a janitorial service under this ruling. The work was performed for insurance companies.

The ruling also treated nonscheduled cleaning of rugs and upholstery in either residential or commercial buildings as subject to sales or use tax.

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

What this means for you

The historical ruling classified the specified post-loss and nonscheduled cleaning work as taxable services. Because DRS marks the ruling obsolete, it does not establish the current treatment of restoration, janitorial, rug-cleaning, or upholstery-cleaning services.

Common questions

What events triggered the post-loss cleaning? Fires, floods, or furnace malfunctions.

What property was cleaned? Interior structures or contents of homes.

Did the ruling also cover rugs and upholstery? Yes. Nonscheduled cleaning in residential or commercial buildings was taxable.

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

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(Z), as cited in the ruling.
  • Conn. Gen. Stat. § 12-407(2)(i)(AA), as cited in the ruling.
  • Public Act No. 89-251, as cited in the ruling.

Source

Original ruling text

Ruling 89-67, Maintenance

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

Ruling 89-67

Maintenance

This Ruling has been obsoleted by   AN 2000(8)

You have inquired as to the taxability of specialized cleaning services rendered to homes for insurance companies after fires, floods or furnace malfunctions.

Cleaning services that are provided to the interior structures or contents of homes for insurance companies after the occurence of a fire, flood or furnace malfunction are taxable janitorial services pursuant to section 12-407(2)(i)(AA) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

Non-scheduled cleaning of rugs and upholstery in a residential or commercial building are subject to sales or use tax pursuant to sections 12-407(2)(i)(Z) and 12-407(2)(i)(AA) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

TIMOTHY F. BANNON

COMMISSIONER

August 22, 1989

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Connecticut tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.