Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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