Connecticut State Department of Revenue Services

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Ruling 89-192

Engineering

The Taxpayer sells block maps and sewer profiles that also contain information regarding utilities, property lines, street rights-of-way and ownership. These block maps are the official maps of the City of Hartford and, as such, are kept in vaults or protected files. The typical charge for the cost of copying is $1.00 per sheet.

The sales of the maps described herein constitute sales of public records and, as such, they are excluded from the sales tax under Conn. Gen. Stat. §12-15.

LEGAL DIVISION

November 6, 1989