Connecticut State Department of Revenue Services

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.

Ruling 89-176, Engineering

Scientific engineering or physics - scientist services performed by a licensed professional engineer are generally exempt from sales and use tax. Therefore, scientific engineering services that involve optical laboratory engineering work on test equipment for scientific instrument mirrors are not subject to sales and use tax.

LEGAL DIVISION

October 30, 1989