Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Thursday, March 20, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing your Connecticut income tax return.  Select here to register.

 

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

Ruling 89-188

Engineering

This Ruling has been obsoleted by AN 94(3)

The design of industrial wastewater treatment systems, the design of metal finishing process systems, and the non-design effects outlined in your letter are not subject to the Connecticut sales and use tax under section 12-407(2)(i)(F), of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 31, 1989