This Ruling has been obsoleted by AN 94(4)
You have asked our opinion as to whether the following services are subject to the sales and use tax:
- administering vocational aptitude tests and providing counseling regarding the results to members of the general public;
- administering psychological tests to prospective employees on behalf of corporations and providing the corporations with psychological profiles of candidates considered for employment; and
- administering psychological profiles to existing employees and providing the employer with psychological profiles and/or vocational aptitudes of these employees.
Item 1 is being rendered to the general public and is not subject to the sales and use tax. Items 2 and 3 are considered to be specialized management consulting services pursuant to section 12-426-27(10)(b) of the Regulations of Connecticut State Agencies and are subject to the Connecticut sales and use tax.
June 12, 1989