Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 11, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to landscaping services and related outdoor services.  Select here to register

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