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This Ruling has been obsoleted in part by AN 94(3)

Ruling 89-134

Construction Estimators

You have made inquiry to our office as to whether the services of construction estimators are subject to the sales and use tax.

As we understand the nature of their work, construction estimators prepare cost estimates, including quantity of both materials and labor, for construction project feasibility studies. They are not involved in planning a project, although they might in some cases, change an item used in construction.

It is our opinion that the services rendered by construction estimators are not subject to the sales tax, because they do not come within the scope of Conn. Gen. Stat. §12-407(2)(i)(F) as "architectural, building engineering and building planning or design services" or Conn. Gen. Stat. §12-407(2)(i)(J) as "business analysis, management, consulting and public relations services", as amended by Public Act No. 89-251.


October 6, 1989