This Ruling has been obsoleted by AN 94(3)
The Connecticut sales and use tax on "building engineering and building planning or design services" does not apply to the following services:
the location and design of landfills, surface impoundments, hazardous waste facilities, and incinerators; however, the design fees for a building to house hazardous waste facilities or incinerators would be subject to the sales tax;
recommendations for ground water cleanup or site remediation;
the design of remedial programs including ground water recovery and treatment, slurry wall construction, ground water diversion, and site sealing and capping.
James F. Meehan
February 15, 1990