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This Ruling has been obsoleted by AN 94(3)

Ruling 89-104


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