Describe the transaction before comparing the tax line
Two Hartford-area cabinet quotes may treat tax differently because they describe different transactions. Start with three names: who sells the cabinets, who fabricates them and who installs them. A supplier-only proposal and an agreement to fabricate and install cabinetry are not interchangeable, even if the finished appearance looks similar.
Connecticut DRS's current sales-tax information page directs contractors to its contractor guide. That guide points cabinet projects to PS 94(7), the cabinet-specific policy. Ask the provider to explain how those categories apply to the actual agreement.
Check what “custom” means in this proposal
The policy distinguishes complete standard stock units from custom cabinets made for particular measurements and specifications. A seller's marketing label does not settle the tax classification. Request the product description and the provider's stated basis, including whether further fabrication is part of this transaction.
DRS treats a sale of stock cabinets as a sale of tangible personal property. Its policy generally treats a contractor that both fabricates and installs custom cabinets as the consumer of the materials used, while a fabricator selling custom cabinets without installation makes a taxable cabinet sale. These distinctions explain why a single percentage added to every proposal is an unreliable comparison method.
Keep property use and installation scope visible
Do not assume installation is always tax-free. The policy's treatment of separately stated stock-cabinet installation includes exceptions involving industrial, commercial and income-producing property. Tell the provider whether this is your residence, a rental or another use; do not select a property description simply to obtain a preferred result.
Ask whether the written total already reflects the provider's tax treatment, what remains separately payable and who should resolve an uncertain classification. Use DRS or a qualified tax professional for that resolution. This worksheet does not calculate tax, establish an exemption or recommend changing invoice wording to reduce tax.
Then compare the same cabinet and service scope. Keep delivery and staged-arrival responsibilities in the Hartford shipment worksheet; they do not answer the tax question.
Your decision worksheet
| Check | Record before ordering |
|---|---|
| Roles | Seller, fabricator and installer for each written agreement. |
| Product | Stock or custom basis stated by the provider, with the actual product description. |
| Property | Actual residential, rental or other use supplied for the provider’s review. |
| Tax basis | Provider’s explanation, included amount and any separately payable charge. |
| Total | Matching product/service scope, open questions and the revised dated proposal. |
A worked comparison
Hypothetical example: one Hartford buyer receives a cabinet-only custom order and a second proposal from a business that fabricates and installs. Instead of declaring the smaller tax line a saving, the buyer records each provider's role and stated treatment, adds the separately quoted installation where appropriate, and obtains comparable complete totals.
Questions to settle before ordering
Does a “custom” label settle Connecticut tax treatment?
No. Ask the provider how the actual cabinets and transaction fit DRS’s definitions and the agreement.
Can HIBC’s quote worksheet decide my tax liability?
No. It organizes the comparison. Ask the provider, DRS or a qualified tax professional to resolve the specific treatment.
