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  Sales and Use Tax
    Sales Subject to Tax
      Roof Warranties

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  Are services rendered under warranty contracts for roofs on owner-occupied residential real property taxable?
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  Q: Are services rendered under warranty contracts for roofs on owner-occupied residential real property taxable?
  Answer
 

A: If the warranty contract covers a roof on owner-occupied real property containing no more than three dwelling units that is used exclusively for residential purposes, the services are not taxable, whether provided by the warrantor or by a subcontractor performing the services for the warrantor. If the warrantor bills an amount to the property owner for servicing the roof that is not covered under the warranty contract, such as a deductible or an amount over a maximum coverage contained in the warranty contract, this amount is not taxable when the services are performed on owner-occupied residential real property.

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
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