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 89-52

Inspections

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

Inspection services rendered to new construction or existing one, two or three family exclusively residential, owner occupied homes are not taxable.

Inspection services provided to existing commercial, industrial or income-producing property are subject to sales and use tax.

LEGAL DIVISION

August 15, 1989