Current through March 14, 2024
(a)
Definitions.
(1) The term "radio
and television repair services" means the services of mending or bringing back
to working order, audio or video reception or transmission equipment, such as
radios (including but not limited to stereo system receivers, citizen band
radios or ham radios) or televisions, whether located in homes, offices, motor
vehicles, boats, aircraft or any other place, that are broken, damaged,
malfunctioning or defective, whether by repairing or rebuilding defective parts
or by replacing them with new parts. (See also Conn. Agencies Regs. §
12-407(2)(i)(DD)-1,
repair or maintenance services to tangible personal property, and Conn.
Agencies Regs. §
12-407(2)(i)(Q)-1,
electrical or electronic repair services.)
(2) An "integral part" means a part, such as
a transistor, circuit board or a gear, that retains its separate identity even
after being incorporated into a repaired radio or television. The term
"integral part" does not include parts or materials, such as lubricants, glue,
solder and wire, that do not retain their separate identity after being used to
repair equipment, but are consumed by such service provider in repairing
equipment.
(b)
Charges made by providers of radio and television repair services.
(1) Providers of radio and television repair
services shall separately state the charge attributable to the sale of integral
parts and the charge attributable to rendering radio and television repair
services on the bill to the customer. Any fees, such as "service call" charges,
minimum charges, hourly or flat rates, mileage charges, or pickup or delivery
charges, are taxable as charges for radio and television repair
services.
(2) The fact that
tangible personal property was exempt from tax when it was purchased by a
recipient of repair or maintenance services does not mean that radio and
television repair services rendered to it are not taxable. Thus, for example,
repair services to a two-way radio installed in a commercial fishing vessel are
taxable, even though the purchase of the radio was exempt under section
12-412(40)
of the general statutes.
(c)
Repair parts and materials.
Sales of repair parts to a provider of radio and television repair services who
uses those parts in repairing radios or televisions are sales for resale to
such provider if, when used, such parts become an integral part of such
repaired radio or television. Because providers of radio and television repair
services are considered to be the consumers of supplies used in rendering their
services, sales of tangible personal property, other than integral parts, to a
radio and television repair service provider who uses such property in
repairing radios or televisions are retail sales and are taxable.
(d) Retailers of tangible personal property
who purchase radio and television repair services for tangible personal
property that such retailers are holding for sale, lease or rental in the
normal course of business may purchase the repair services and the integral
parts, as described in this section, on resale.
(e) See Conn. Agencies Regs. §
12-407(2)(i)(DD)-1
for rules regarding the taxation of radio and television repair services
rendered under maintenance, repair or warranty contracts.
(f)
Where radio and television repair
services are deemed to be rendered.
(1) Radio and television repair services
shall be subject to tax if the repairs to the radio or television are made in
Connecticut. If the repairs are made within Connecticut, the sale of radio and
television repair services shall be taxable, notwithstanding the fact that the
materials consumed in rendering such services were purchased outside
Connecticut, the contract for services was negotiated or executed outside
Connecticut, some of the work with respect to such services is performed for
the repairer outside Connecticut, the bill or invoice for the services is
mailed to or from an address outside Connecticut, or the purchaser of the
services is a nonresident. However, when a Connecticut repairer picks up a
radio or television from outside Connecticut, or a radio or television is
shipped from outside Connecticut to the repairer in Connecticut, the radio or
television is repaired in Connecticut, and then the radio or television is
delivered or shipped to the customer at an out-of-state location, the repair
services, and any integral parts sold therewith, are not taxable in
Connecticut.
(2) Persons purchasing
radio and television repair services from out-of-state retailers shall pay
Connecticut use tax on such purchases if the item being repaired is intended
for use and is used within Connecticut.
