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 (drs@po.state.ct.us) 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: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Ruling 89-137, Engineering

This Ruling has been cited in Ruling 93-4


The total gross receipts for adjusting air conditioning, heating, ventilation and exhaust systems in residential or commercial real estate are subject to sales and use tax.

The charges for testing air conditioning, heating, ventilation and exhaust systems in new construction or existing one, two or three family exclusively residential, owner-occupied real property, are not taxable regardless of whether you are hired by an engineer, homeowner or general contractor. The charges for testing air conditioning, heating, ventilation and exhaust systems in existing commercial, industrial, or income-producing real property are subject to the sales and use tax.

LEGAL DIVISION

October 10, 1989