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.

This information is not current and is being provided for reference purposes only

Ruling 89-160


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.


October 27, 1989