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 89-224

Engineering

This Ruling has been obsoleted by AN 94(3)

The environmental engineering services rendered by Company X are not subject to the sales and use tax under Conn. Gen. Stat. § 12-407(2)(i)(F) which taxes "building engineering and building planning or design services." These services include water treatment, waste water treatment, solid waste, hazardous waste, air pollution, water supply planning, energy, environmental, laboratory testing and general consulting. If Company X designed a building to house a water treatment plant, for example, such design services are subject to tax and should be separately stated on the bill to the client.

LEGAL DIVISION

November 21, 1989