Ezel / Tax Rulings / CT
CT Ruling 89-71 Sales and Use Taxes 1989-09-05

Was labor to install an above-ground pool on residential property taxable under Connecticut Ruling 89-71?

Short answer: No, if the installation-labor charge was separately stated on the invoice. The ruling exempted the separately stated labor used to install or apply the above-ground pool sold.

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 applying the cited provisions to separately stated above-ground-pool installation labor under the law then in effect. Later statutory or administrative changes may produce a different result, and another taxpayer should not assume this historical ruling controls a current installation. 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

Labor to install or apply an above-ground pool sold for residential property was not subject to sales tax when the installation-labor charge was separately stated on the invoice.

What this means for you

Under the historical ruling, invoice presentation mattered: the installation labor had to appear as a separate charge rather than being combined with the pool's selling price.

Common questions

Was all pool-installation labor exempt? The ruling addressed labor for installing or applying an above-ground pool sold for residential property.

What invoice condition applied? The labor charge had to be separately stated.

Citations and references

  • Conn. Gen. Stat. §§ 12-407(8)(e) and 12-407(9)(e), as cited in the ruling.

Source

Original ruling text

Ruling 89-71, Installation

You have inquired whether the labor charge for installing an above ground pool on residential property is subject to sales tax.

The amount charged for labor rendered in installing or applying the above ground pool sold, is not subject to sales tax if the charge for labor installation is separately stated on the invoice. See sections 12-407(8)(e) and 12-407(9)(e) of the Connecticut General Statutes.

LEGAL DIVISION

September 5, 1989

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