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 89-80, Land Surveyor

Land surveyors are the final consumers of tangible personal property and services they purchase for use in performing land surveying services. Land surveyors pay sales or use tax for purchases of taxable tangible personal property and services.

LEGAL DIVISION

September 6, 1989