Ezel / Tax Rulings / CT
CT Ruling 89-144 Sales and Use Taxes 1989-10-12

Were charges for storing fur coats or cloth coats subject to Connecticut sales and use tax?

Short answer: No. Connecticut Ruling 89-144 concluded that charges for storing fur coats or cloth coats were not subject to sales and use tax.

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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 applying the sales-and-use-tax treatment then in effect to charges for storing fur coats or cloth coats. The published text is extremely brief and does not describe the customer, contract terms, or any related services, so the result should not be extended beyond the stated storage charges without further analysis. 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 your specific situation.
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

Connecticut DRS concluded that charges for storing fur coats or cloth coats were not subject to sales and use tax.

What this means for you

The ruling supports a nontaxable result for the coat-storage charges it identifies. It gives no facts about additional handling, cleaning, repair, insurance, or bundled services.

Common questions

What property did the ruling cover? Fur coats and cloth coats.

Were the storage charges taxable? No.

Source

Original ruling text

Ruling 89-144, Storage

The charges for storage of fur coats and/or cloth coats are not subject to sales and use tax.

LEGAL DIVISION

October 12, 1989

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