Ezel / Tax Rulings / CT
CT Ruling 89-140 Sales and Use Taxes 1989-10-12

Were jewelry appraisals, jewelry or clock repairs, and engraving services taxable under Connecticut Ruling 89-140?

Short answer: Jewelry appraisals were nontaxable. Jewelry and clock repair labor and parts were taxable. Engraving was taxable when part of a property sale but nontaxable when performed on customer-owned property. DRS says AN 2000(8) partly 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 reflecting the sales-and-use-tax treatment of the listed appraisal, repair, and engraving services then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 2000(8) obsoleted it in part, without identifying in this text which conclusions changed. 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)

Note -- partly obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 2000(8) obsoleted the ruling in part.

Plain-English summary

Jewelry appraisals were not subject to sales and use tax.

Labor charges for repairing jewelry or clocks were taxable, and sales of repair parts and materials remained taxable.

Engraving was taxable when rendered as part of the sale of tangible personal property. Engraving performed on property already owned by the customer was nontaxable.

What this means for you

The historical ruling separated appraisal charges, repair labor and materials, and engraving based on whether the engraving accompanied a sale or was performed on customer-owned property. AN 2000(8) later obsoleted the ruling in part, but this page does not say which conclusions changed.

Common questions

Were jewelry appraisals taxable? No.

Were jewelry and clock repair labor taxable? Yes.

Were repair parts and materials taxable? Yes.

When was engraving taxable? When it was part of a sale of tangible personal property.

When was engraving nontaxable? When performed on tangible personal property already owned by the customer.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(DD), as cited for repair labor.
  • 1989 Connecticut Public Act 89-251, as cited in the ruling.
  • Announcement (AN) 2000(8) -- identified by DRS as partly obsoleting this ruling.

Source

Original ruling text

Ruling 89-140, Repairs

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

This Ruling has been obsoleted in part by AN 2000(8)

Jewelry appraisals are not subject to sales and use tax.

Labor charges for repairs to jewelry and/or clocks are subject to sales and use tax pursuant to section 12-407(2)(i)(DD) of the Connecticut General Statutes, as amended by Public Act No. 89-251. The sales of parts and materials remain taxable.

Engraving services that are rendered as part of the sale of tangible personal property are subject to sales and use tax. Engraving services performed on tangible personal property that a customer owns is not taxable.

LEGAL DIVISION

October 12, 1989

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