NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

Ruling 89-186

Testing


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.

LEGAL DIVISION

October 31, 1989