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  Charges for integral parts used to repair or maintain solar energy electricity generating systems
  Question
 

Q. Are charges for integral parts used to repair or maintain solar energy electricity generating systems, passive or active solar water or space heating systems, or geothermal resource systems subject to sales and use taxes?

  Answer
 

A. Yes. Charges for integral parts used to repair or maintain solar energy electricity generating systems, passive or active solar water or space heating systems, or geothermal resource systems are subject to sales and use taxes. The charges for repair or maintenance services must be separately stated from the charges for integral parts on the bill to the customers. "The term integral part, means a part such as a circuit board, heating element, control panel, or gear that retains its separate identity even after being incorporated into repaired equipment."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.

(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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