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 89-277

Engineering

This Ruling has been obsoleted by AN 94(3)

As described in your letter, you are a consulting engineer who has been commissioned to study and to report on the condition of a fuel oil transfer pier at a Connecticut harbor facility. In this capacity, you will study the condition of the pier, prepare a summary of its deficiencies and make recommendations for maintenance and corrective measures.

Your services are not subject to the sales and use tax as "building engineering and building planning or design services" under section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 13, 1989