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