Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email ( or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

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

Email the Priority One Taxpayer Assistance Program:

Please check our Frequently Asked Questions page.

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

Ruling 89-187


This Ruling has been superseded in part by SN 95(17)

Forensic engineering services that involve the inspections of pipes in existing commercial, industrial or income-producing buildings to determine the corrosion rate, estimate the remaining life of the piping systems and/or determine the effectiveness of water treatment programs are subject to sales and use tax.

Inspections of pipes performed in new construction or in one, two or three family, exclusively residential owner-occupied homes are not taxable.

The total gross receipts for forensic engineering services rendered whereby you conduct failure analysis and inspection services on industrial equipment are exempt from sales and use tax.


October 31, 1989