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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