DRS: 12-426-03, Repairers and recondition of personal property - Repealed effective 3/5/03

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs


Repealed effective 3/5/03

Conn. Agencies Regs. 12-426-3. Repairers and recondition of personal property.

(a) Repairmen are retailers of parts and materials furnished in connection with repair work in which the value of the parts and materials is not inconsequential in relation to the total charge. This applies, for example, to repairers of motor vehicles, airplanes, bicycles, machinery, refrigerators, farm implements, musical instruments, radios, boats and furniture. The repairmen should segregate on the invoices to their customers and in their records the fair retail selling price of the parts and materials from the charges for labor of repair and installation and other services. If the labor and other services are not thus shown separately from the selling price of the property furnished, it will be presumed that the entire charge represents the sale price of the property.

(b) If, however, the value of the parts and materials used in repair work is insignificant in relation to the charges for the labor or other services performed and where no separate charge is made for such property, the repairman is the consumer of the property. This applies, for example to repairers of tires, tubes, clothing, fishing rods, watches, and jewelry.

(c) If the method of repairing or reconditioning certain tangible personal property involves commingling property delivered to a repairman or reconditioned with similar property so that the customer receives repaired or reconditioned property which may not be the identical property delivered to the repair man or reconditioned but which is exactly the same kind of property or derived from exactly the same kind of property as that so delivered, the tax applies to the amount charged by the repairman or reconditioned for the repaired or reconditioned property.

Note:  "Consumer" pays a tax reimbursement to the retailer when purchase is made in this state. "Retailer" collects the tax reimbursement from the customer and pays the applicable rate of sales tax to the state quarterly on his gross receipts.

(Effective April 4, 1972.)