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CT Ruling 89-112 Sales and Use Taxes 1989-09-26

Did Connecticut Ruling 89-112 treat pond-dredging services as taxable maintenance services?

Short answer: Yes. The ruling classified pond dredging as a taxable maintenance service under Conn. Gen. Stat. § 12-407(2)(i)(Z), as then amended. DRS says the information is not current and AN 2000(8) obsoleted the ruling.

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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, but its page expressly says the information is not current and that AN 2000(8) obsoleted the ruling. It is presented only as historical reference and should not be used as current law. 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

Pond-dredging services were taxable maintenance services under the statutory provision applied in 1989.

The official page says this information is not current and that AN 2000(8) obsoleted the ruling.

What this means for you

This ruling records historical treatment of pond dredging as maintenance. Because DRS expressly marks it obsolete, current pond-dredging work requires current Connecticut guidance.

Common questions

How did the ruling classify pond dredging? As a taxable maintenance service.

Is the ruling current? No. The official page says AN 2000(8) obsoleted it.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(Z), as amended by Public Act No. 89-251, as cited in the ruling.
  • AN 2000(8), identified by the official page as obsoleting the ruling.

Source

Original ruling text

Ruling 89-112, Contractors

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

This Ruling has been obsoleted by AN 2000(8)

Pond dredging services are taxable maintenance services pursuant to section 12-407(2)(i)(Z) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

September 26, 1989

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