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This Ruling has been obsoleted by AN 94(3)

Ruling 89-224


The environmental engineering services rendered by Company X are not subject to the sales and use tax under Conn. Gen. Stat. ยง 12-407(2)(i)(F) which taxes "building engineering and building planning or design services." These services include water treatment, waste water treatment, solid waste, hazardous waste, air pollution, water supply planning, energy, environmental, laboratory testing and general consulting. If Company X designed a building to house a water treatment plant, for example, such design services are subject to tax and should be separately stated on the bill to the client.


November 21, 1989