Ezel / Tax Rulings / CT
CT Ruling 89-11 Sales and Use Taxes 1989-05-15

Were vehicle washing and cleaning services taxable in Connecticut under Ruling 89-11?

Short answer: Not under the law applied to the request, because those services were not then enumerated as taxable. But the ruling's note says car washing became taxable after July 1, 1989, except coin-operated self-service washes. The ruling is obsolete.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), and its own note records a statutory change effective after July 1, 1989. It is provided only as historical reference and should not be used as current authority. 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 car-wash and vehicle-cleaning taxation.
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

Under the law applied to the original request, washing and cleaning a company's vehicles were not subject to Connecticut sales tax because those services were not among the enumerated taxable services.

The ruling's note then records an immediate historical change: after July 1, 1989, car-washing services became taxable under an amended statute, while coin-operated self-service car washes did not.

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

What this means for you

The original no-tax holding was overtaken by a stated 1989 law change. The page is useful for historical periods, not as current authority.

Common questions

Were the described services taxable under the original ruling? No.

Did that treatment continue after July 1, 1989? The ruling's note says car washing then became taxable.

What exception did the note identify? Coin-operated self-service car washes were not taxable.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i) and § 12-407(2)(i)(N), section 12-426-27, Public Act No. 89-251, and Special Notice TSSN-20, as cited in the ruling and its note.

Source

Original ruling text

Ruling 89-11, Car Washing

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

This Ruling has been obsoleted by AN 94(3)

You have requested a ruling as to whether the Connecticut sales tax is applicable to washing and cleaning services performed on vehicles owned by your company, X Company.

The sales tax does not apply to vehicle washing and cleaning services because these services are not among the enumerated services subject to the sales tax as set forth in section 12-407(2)(i) of the Connecticut General Statutes and section 12-426-27.

TIMOTHY F. BANNON

COMMISSIONER

May 15, 1989

Note: After July 1, 1989, car washing services are subject to sales tax pursuant to section 12-407(2)(i)(N) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Coin operated self service car washes will not be taxable (see Special Notice, Sales and Use Tax, TSSN-20 [NEW 6/89]).

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