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 89-203

Engineering

This Ruling has been obsoleted by AN 94(3)

X is a firm of process engineers specializing in correcting environmental problems for industrial clients by offering a broad range of environmental services including wastewater treatment and hazardous waste management.

It is our opinion that the services rendered by X Corporation are not subject to the sales and use tax under section 12-407(i)(2)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251, which taxes "building engineering and building planning or design services."

LEGAL DIVISION

November 8, 1989