Connecticut State Department of Revenue Services

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Ruling 89-60

Engineering

This Ruling has been obsoleted in part by AN 94(3); obsoleted in part by AN 94(4)

Plan reviews and property inspections rendered to the construction of new buildings for lending institutions to ensure that the building complies with the construction documents are not taxable. Inspection services provided to existing one, two or three family, exclusively residential owner-occupied homes are not taxable. Inspection services provided to existing commercial, industrial or income-producing real property are subject to the sales and use tax.

Construction management services rendered to new construction or existing one, two or three family, exclusively residential owner-occupied homes are not taxable. Construction management services provided to existing commercial, industrial or income-producing property are subject to the sales and use tax.

Property inspections, plan reviews and/or construction management services that are performed as an integral part of an architectural service or building engineering services are taxable.

LEGAL DIVISION

August 22, 1989