Ruling 89-160

Engineering

This Ruling has been obsoleted by AN 94(3)

The following engineering services are not subject to the sales and use tax pursuant to section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251:

• hydrology and hydraulics

• highway design

• environmental engineering

• soils engineering

• site engineering

Additionally, the presentations of your work to federal, state and local agencies for necessary approvals are not subject to tax. Cost estimates, project management and construction supervision and inspection of the above-listed projects are not subject to tax.

Land surveying services, such as boundary surveys, topographic surveys and construction staking are taxable pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 27, 1989