Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-186


Company X renders geological services whereby it performs site evaluations, feasibility studies and assessments of the characteristics of water and soil on various sites. The projects that it is engaged in include studies of septic system sites and groundwater movements, evaluations of potential water sources and studies of material and man-made systems, such as streams, bedrock, lakes and ponds.

The above-described services rendered by Company X are not subject to the sales and use tax.


October 31, 1989