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 (drs@po.state.ct.us) 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: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

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

Ruling 89-196

Architectural

This Ruling has been obsoleted by AN 94(3)

When an architect obtains a building permit from a municipality on behalf of a client, the architect is acting in an agency capacity for his client. The fee paid to the municipality for such permit is not subject to the sales and use tax as long as the architect separately states this item on his bill to his client.

LEGAL DIVISION

November 8, 1989