Current through September 9, 2024
(a)
Definitions.
(1) The term
"electrical repair services" means the services of mending or bringing back to
working order items of tangible personal property if such items are powered by
electric current, including but not limited to air conditioners (central or
window units), appliances (such as refrigerators, microwave ovens, toaster
ovens and washing machines), audiovisual equipment (such as video cassette
recorders, camcorders, laser disc players, tape recorders and compact disc
players) and office equipment (such as typewriters and photocopiers) that were
broken, damaged, malfunctioning or defective. The term "electrical repair
services" does not include the services of repairing electrical wiring (when
installed behind a wall), outlets, fixtures, or switches in buildings,
structures or dwellings (see, however, section
12-407(2)(i)(I)
of the general statutes, services to industrial, commercial or income-producing
real property, and any regulations thereunder). (See also Conn. Agencies Regs.
§
12-407(2)(i)(O)-1,
radio and television repair services and Conn. Agencies Regs. §
12-407(2)(i)(DD)-1,
repair or maintenance services to tangible personal property, and, with respect
to alarm systems, section
12-407(2)(i)(D)
of the general statutes, private investigation, protection, patrol work,
watchman and armored car services.)
(2) Electronic repair services. The term
"electronic repair services" means the services of installing semiconductors or
repairing machinery or equipment that functions mainly through the use of
semiconductors, such as computers and computerized equipment. The term
"electronic repair services" does not include the services of repairing
electrical wiring (when installed behind a wall), outlets, fixtures or switches
in buildings, structures or dwellings (see, however, section
12-407(2)(i)(I)
of the general statutes, services to industrial, commercial or income-producing
real property, and any regulations thereunder). (See also Conn. Agencies Regs.
§
12-407(2)(i)(O)-1,
radio and television repair services and Conn. Agencies Regs. §
12-407(2)(i)(DD)-1,
repair or maintenance services to tangible personal property.)
(3) An "integral part" means a part, such as
a circuit board, heating element, control panel, or gear, that retains its
separate identity even after being incorporated into repaired equipment. The
term "integral part" does not include materials, such as lubricants, coolant,
glue, solder and wire, that do not retain their separate identity after being
used to repair devices, but are consumed by such service provider in repairing
electrical or electronic devices.
(b)
Charges made by providers of
electrical and electronic repair services.
(1) Providers of electrical and electronic
repair services shall separately state the charge attributable to the sale of
integral parts and the charge attributable to rendering electrical and
electronic 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 electrical and
electronic repair services.
(2) The
fact that tangible personal property was exempt from tax when it was purchased
by a recipient of electrical or electronic repair services does not mean that
repair services rendered to it are not taxable. Thus, for example, repair
services to a manufacturing machine are taxable, even though the purchase of
the machine or repair or replacement parts therefor was exempt under section
12-412(34)
of the general statutes.
(c)
Purchases by service
providers. Sales of repair parts to a provider of electrical or
electronic repair services who uses those parts in repairing electrical and
electronic devices are sales for resale to such provider if, when used, such
parts become an integral part of such repaired devices. Since providers of
electrical and electronic 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 an electrical and electronic repair service
provider who uses such property in repairing electrical and electronic devices
are retail sales and are taxable.
(d) Retailers of tangible personal property
who purchase electrical or electronic 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 electrical or electronic repair services
rendered under maintenance, repair or warranty contracts.
(f)
Where electrical or electronic
repair services are deemed to be rendered.
(1) Electrical or electronic repair services
shall be taxable if the repairs to the electrical or electronic device are made
in Connecticut. If the repairs are made within Connecticut, the sale of
electrical or electronic 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
an electrical or electronic device from outside Connecticut, or a electrical or
electronic device is shipped from outside Connecticut to the repairer in
Connecticut, the device is repaired in Connecticut, and then the electrical or
electronic device 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 electrical and electronic 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.
