This information is not current and is being provided for reference purposes only
Ruling 89-188
Engineering
This Ruling has been obsoleted by AN 94(3)
The design of industrial wastewater treatment systems, the design of metal finishing process systems, and the non-design effects outlined in your letter are not subject to the Connecticut sales and use tax under section 12-407(2)(i)(F), of the Connecticut General Statutes, as amended by Public Act No. 89-251.
LEGAL DIVISION
October 31, 1989