A: When a warrantor repairs a roof under a warranty contract, the warrantor or its subcontractor is the consumer of materials used to fulfill the warranty and must pay tax when purchasing such materials. See Conn. Agencies Regs. §12-426-18, Contractors and subcontractors, and Informational Publication 2006(35), Building Contractors' Guide to Sales and Use Taxes.
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.