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Connecticut Revenue Department Determines Labor to Install Fuel Cell Facility Not Subject to Sales Tax

By July 18, 2019 < 1   min read  (81 words)

July 18, 2019 |

tax free image

The Connecticut Department of Revenue Services (DRS) June 25 determined in a letter ruling that the labor performed to install a fuel cell facility wasn’t subject to sales and use tax as a service to existing real property.

Taxpayer, an electricity supplier company, entered into a contract with a contractor to install a fuel cell facility on the premises of a municipal school.

The DRS observed that:

1) the labor performed was a service to real property, not the installation…

Source: Bloomberg

 

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