Ruling 89165 Engineering

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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

Ruling 89-165

Engineering

This Ruling has been obsoleted by AN 94(3)

Your business of rendering systems engineering services on glass machinery used to fabricate telescope optics is not subject to the sales and use tax under section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 27, 1989

Connecticut State Department of Revenue Services

Ruling 89-165

Engineering