Ruling 89-74, Engineering
The sales or use tax applies to design or drafting services pursuant to section 12-407(2)(c) of the Connecticut General Statutes.
In this situation, a distinction can be made between a licensed engineer and a draftsman/designer whereby the engineer develops the ideas or concepts and the draftsman/designer uses the engineer's concepts, designs, specifications, etc., to perform their services.
LEGAL DIVISION
September 6, 1989