Conn. Agencies Regs. The charges for such installations are therefore treated in the manner set forth in Conn. Gen. Stat. However, if the installation of cabinets is considered a service to industrial, commercial or income-producing real property under Conn. Gen. Stat. Conn. Gen. Stat. Persons who both fabricate and install custom cabinets for a customer are considered to be contractors under Conn. Agencies Regs.
Contractors are in most instances the consumers of materials used in providing their services.
Such contracts are generally not subject to adjustment because of higher than anticipated costs incurred by the contractor. Contractor cannot charge extra even if more materials are used than expected or the job takes longer to complete than expected. Contractor cannot buy materials on a resale basis because Contractor and Customer have entered into a lump sum or fixed fee contract. Cost-plus contracts usually require that the contractor use his best efforts to accomplish the scope of the work within a specified time and a stated dollar limitation. Contractor agrees to make and install custom cabinets in Customer's house.