Ezel / Tax Rulings / CT
CT Ruling 89-141 Sales and Use Taxes 1989-10-12

Which boat-related training, storage, charter, washing, lifting, and surveying charges were taxable under Connecticut Ruling 89-141?

Short answer: Classroom education, winter storage, mast removal, charter-location fees, lifting, and surveying were nontaxable; training sold with a boat and boat washing were taxable. DRS says 1996 Public Act 232, § 1 superseded the ruling.

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 reflecting the sales-and-use-tax treatment of the listed boat-related services then in effect. DRS states that 1996 Connecticut Public Act 232, § 1 superseded the ruling. The results distinguish classroom education from training sold with a boat and address each listed service separately. 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Note -- superseded historical guidance. DRS states that 1996 Connecticut Public Act 232, § 1 superseded this ruling.

Plain-English summary

Classroom education for boat owners was nontaxable, but training sold as part of a boat sale was subject to sales and use tax.

Winter boat storage and mast removal were nontaxable. A fee for locating a third party to charter a boat was also nontaxable.

Boat washing was taxable as a maintenance service. Lifting a boat out of the water and boat surveying were nontaxable.

What this means for you

The historical ruling treated each boat-related charge separately and distinguished standalone classroom education from training bundled with a boat sale. A 1996 public act later superseded the ruling.

Common questions

Was classroom education taxable? No.

Was training sold with a boat taxable? Yes.

Were winter storage and mast removal taxable? No.

Was boat washing taxable? Yes, as a maintenance service.

Were lifting and surveying taxable? No.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(DD), as cited for boat washing.
  • 1989 Connecticut Public Act 89-251, as cited for boat washing.
  • 1996 Connecticut Public Act 232, § 1 -- identified by DRS as superseding the ruling.

Source

Original ruling text

Ruling 89-141, Maintenance / Boats

This ruling has been superseded by 1996 Conn. Pub. Acts 232, §1

Classroom education for boat owners concerning their boats is not taxable. Training that is sold as part of the sale of boats is subject to sales and use tax.

The charges for winter storage of boats and the removal of masts are not subject to the sales and use tax.

The fee for locating a party to charter a boat from the third party is not subject to sales and use tax. Washing a boat is taxable as a maintenance service pursuant to section 12-407(2)(i)(DD) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

The charge for lifting the boat out of the water is not taxable. Boat surveying is not subject to sales and use tax.

LEGAL DIVISION

October 12, 1989

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