Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

This information is not current and is being provided for reference purposes only

Ruling 89-197

Engineering

This Ruling has been obsoleted by AN 94(3)

Building engineering services became subject to the sales and use tax effective July 1, 1989.

  1. Building engineering services performed in Connecticut for projects located in this state which are billed to clients in another state are subject to sales and use tax.
  2. (Building engineering services performed in another state for projects located outside Connecticut which are billed to clients in another state are not taxable.
  3. Building engineering services performed in Connecticut for projects located outside this state which are billed to Connecticut clients are not taxable provided the sole benefit and use of the service inures out of state.
  4. Building engineering services performed in another state for projects located outside Connecticut which are billed to clients in Connecticut are not subject to sales and use tax provided the sole benefit and use of the service inures outside this state.

LEGAL DIVISION

November 8, 1989