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Ezel / Tax Rulings / CT
CT Ruling 89-68 Sales and Use Taxes 1989-08-22

Were labor charges to repair heating, water-heating, and air-conditioning systems in small owner-occupied homes taxable under Connecticut Ruling 89-68?

Short answer: Yes. The ruling treated repair-labor charges for heat pumps, water heaters, furnaces, air-conditioning units, and similar systems in owner-occupied one-, two-, or three-family homes as subject to sales 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 specified residential heating, water-heating, and air-conditioning repair labor. The archived text is extremely brief and cites no statute or regulation; later legal or administrative changes may produce a different result, and another taxpayer should not assume this historical ruling controls a current repair. 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

Labor charges for repairing space-heating and water-heating systems in owner-occupied one-, two-, or three-family homes were subject to sales tax under this ruling.

The examples listed were heat pumps, water heaters, furnaces, and air-conditioning units.

What this means for you

The ruling's conclusion covered repair labor for the listed residential systems. It did not discuss parts, new installation, larger residential buildings, commercial property, or any exemption.

Common questions

Was the repair labor taxable? Yes.

Which systems were named? Heat pumps, water heaters, furnaces, and air-conditioning units.

Which homes were covered? Owner-occupied one-, two-, or three-family homes.

Citations and references

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

Source

Original ruling text

Ruling 89-68, Repairs

Labor charges for repair services rendered to space heating and water heating systems, such as heat pumps, water heaters, furnaces and air conditioning units, that are performed in one, two or three family owner-occupied homes are subject to sales tax.

LEGAL DIVISION

August 22, 1989

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