Ezel / Tax Rulings / CT
CT Ruling 89-35 Sales and Use Taxes 1989-08-01

Were personal-residence inspection services taxable under Connecticut Ruling 89-35?

Short answer: No. The ruling said personal-residence inspections were not subject to sales and use taxes. The official page says the ruling was later obsoleted in part.

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 fully current. The official page says it was obsoleted in part by Announcement 2000(8), so it is provided only as historical reference and should not be used as current authority. The archived holding is only one sentence long and does not define 'personal residence' or describe the inspection. 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 inspection-service 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

Personal-residence inspections were not subject to sales and use taxes under this ruling.

The official archive says the ruling was obsoleted in part by Announcement 2000(8).

What this means for you

The ruling gives no facts beyond the service category and no definition of personal residence. Its short holding and partly obsolete status mean it should not be extended to commercial, rental, mixed-use, or other inspection services.

Common questions

Were personal-residence inspections taxable? No, under this ruling.

Did it address commercial inspections? No.

Is it current? The official page says it was obsoleted in part.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-35, Inspection

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

Ruling 89-35

Inspection

Personal residence inspections are not subject to sales and use taxes.

LEGAL DIVISION

August 1, 1989

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