Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email ( or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program:

Please check our Frequently Asked Questions page.

Ruling 89-104, Engineering

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 94(3) 

Land planning services, such as land evaluation, zoning regulation study, planning and development study, representation at zoning meetings, zoning maps and proposal maps (as long as such maps are not part of land surveying services), and reports on land usage are not subject to the sales tax under section 12-407(2)(i)(F), as amended by Public Act No. 89-251.


September 26, 1989