DRS: Ruling 89-257, Installation

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

25 Sigourney Street
Hartford CT 06106-5032
 
 
 
 
 
 

 
 

Ruling 89-257

Installation


The sale of furniture is subject to sales and use tax. A separately stated charge on the bill for furniture installation, which includes removing the furniture from its protective carton, arranging the furniture in a particular configuration as well as connecting movable panels and partitions to form office "walls" which are dissembled without damage to the building and not an integral part of the building, is not taxable. However, transportation charges for delivery which occurs prior to the passage of title to the furniture are part of the gross receipts of the tax. Moving the furniture into a building appears to be part of delivery. If delivery and installation charges are commingled, the fee is a part of the measure of the tax for the sale of the furniture.

LEGAL DIVISION

December 7, 1989