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.

Ruling 89-164, Engineering

This letter is to advise you that civil engineering services, such as the design of roads and bridges, as well as their inspection for a nongovernmental entity are not subject to the sales and use tax.

LEGAL DIVISION

October 27, 1989