A. Yes. Charges to repair or maintain a solar energy electricity generating system, passive or active solar water or space heating system, or geothermal resource system are subject to sales and use taxes. These services are taxable, whether the repair or maintenance services are performed in existing residential property, or in existing commercial, industrial or income- producing real property. See Installation Versus Repair or Maintenance of Tangible Personal Property on page 19 and Heating Systems on pages 36 and 37 of 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.