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."
November 8, 1989