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 89-218

Inspections

This Ruling has been obsoleted in part by PA 94-4, §13 (May)(see SN 95(17)

You have requested a ruling as to the taxability of the following services performed by your client:

1. Inspection services on real property;

2. Inspection services on tangible personal property of a fixed asset nature; and

3. Inspection services on tangible personal property of an inventory nature.

X Company's services include an X-ray and/or chemical process to determine improprieties, such as cracks or defects.

The taxability of X Company's services are as follows:

  • Taxable if rendered to industrial, commercial or income producing property pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, except as rendered to new construction; and
  • Non-taxable if rendered to tangible personal property.

LEGAL DIVISION

November 15, 1989