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733
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  Sales and Use Tax
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      Roof Warranties

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  Is an extended warranty for roofing shingles taxable?
  Question
  Q.  Is an extended warranty for roofing shingles taxable? The warranty covers the entire cost of new shingles and the labor to install them. If the shingles are found to be defective after being installed, the shingle company will supply the shingles and pay a contractor to install new shingles.
  Answer
 

A. Yes, the sale of an extended warranty contract is taxable. However, if the shingles must be replaced under an extended warranty, no additional sales tax is due on labor or tangible personal property needed in such replacement because the tax is deemed to have been paid at the time of the purchase of the extended warranty contract. Conn. Agencies Regs. § 12-407(2)(i)(DD)-1, Repair or maintenance services to tangible personal property and contracts of maintenance, repair or warranty.

(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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