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Ruling 89-74, Engineering

Engineering services that involve the development of new engineering concepts and original designs by a licensed engineer as they relate to a client's products are exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

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