DRS: 12-426-08, Shoe and hat repairmen - Repealed effective 3/5/03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Repealed effective 3/5/03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. 12-426-8. Shoe and hat repairmen.

Persons engaged in the business of repairing or rebuilding shoes or hats are deemed, primarily, to be rendering a service. They are consumers and pay a tax on the purchase by them of leather, rubber heels, thread, nails, findings, hat bands, linings or other such materials used in rendering of such service and, in such case, no tax reimbursement shall be collected from the customer. The tax does apply, however, to retail sales by shoe and hat repairmen of such articles as shoes, polish, laces and hats. In such case, a tax reimbursement shall be collected from the customer and resale certificates shall be used on the purchase of such goods by the shoe and hat repairmen.