-Walk-in services at all DRS branch office locations remain suspended.

-Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

-Please check our Frequently Asked Questions page.

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

Ruling 89-184

Engineering

This Ruling has been obsoleted by AN 94(3)


The following services listed in your letter are subject to tax:

1. land surveying to both residential and commercial property;

5. subdivisions of property, both residential and commercial, are taxable to the extent that land surveying services are involved;

7. structural engineering for both residential and commercial buildings; and

8. stake out for road construction is taxable as a land surveying service.

The following services are not subject to tax:

2. site feasibility studies to both residential and commercial real estate;

3. site development engineering to both residential and commercial real estate;

4. roadway design, drainage, etc.; and

5. septic designs - residential and commercial.

LEGAL DIVISION

October 31, 1989