I am the bookkeeper for a furniture reupholstering company in Connecticut. We are collecting sales tax, but I want to confirm that we're doing it correctly. We had a client that stated they they did not pay sales tax when they originally purchased the furniture. Thus, they are not sure why they are subject to the tax now. Can you please provide some clarity?

The client needs to understand that the original purchase of the furniture and the services to repair them are treated separately from a sales tax perspective in Connecticut. Specifically, furniture reupholstering and repair services are subject to tax if the repairs to the furniture are made in Connecticut. This is the case even if the original purchase was tax-exempt.