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

Ruling 89-167

Engineering

This Ruling has been obsoleted by AN 94(3)


Land surveying services are subject to the sales and use tax pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Accordingly, the following services listed in your letter are subject to tax:

  1. Boundary surveys
  2. Topographic surveys
  3. Plot plans
  4. Stake out of property
  5. Stake out of roads, drainage and sanitary sewers, etc.
  6. Stake out of houses for construction
  7. Stake out of septic systems for construction
  8. Locations and mapping of existing improvements

The engineering services listed in your letter are not subject to sales and use tax. These include:

  1. Road design, storm and sanitary sewer design, utilities design, detention pond design
  2. Site plans including the layout of proposed houses, drives, septic systems and grading--usually for subdivision
  3. Septic system designs
  4. Hydraulic and hydrologic calculations
  5. Feasibility studies

You should be aware that land surveying services are taxable even though they provide the basis for nontaxable engineering design work.

LEGAL DIVISION

October 27, 1989