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 89-220

Consulting

This Ruling has been superseded by Ruling 94-10

You state that you are hired by insurance companies to provide the following services:

  1. Form an opinion of the cause and origin of a fire in order to determine whether the fire was accidental or intentional;
  2. Determine if the insured is or is not involved in the causation of the fire;
  3. Document the fire scene to preserve critical information should subrogation develop; and
  4. Present client (usually insurance company) with a well documented evaluation of the cause and origin for the fire in question. This has become more necessary as the local and state fire Marshall's offices cut back their staff.

Based on the facts contained in your letter, it is the opinion of the Legal Division that your services as a "fire scene analyst" are not subject to the sales and use tax.

LEGAL DIVISION

November 15, 1989