This Ruling has been obsoleted in part by PA 94-4, §13 (May)
(see SN 95(17)
You have requested a ruling as to the taxability of the following services performed by your client:
1. Inspection services on real property;
2. Inspection services on tangible personal property of a fixed asset nature; and
3. Inspection services on tangible personal property of an inventory nature.
X Company's services include an X-ray and/or chemical process to determine improprieties, such as cracks or defects.
The taxability of X Company's services are as follows:
Taxable if rendered to industrial, commercial or income producing property pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, except as rendered to new construction; and
Non-taxable if rendered to tangible personal property.
November 15, 1989