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.

Ruling 89-198

Engineering


You render a professional engineering service whereby you perform optical analyses and designs of an X-ray telescope that is to be placed in orbit around the earth for a company engaged in a government contract.

The optical engineering service that you perform is not subject to sales and use tax.

LEGAL DIVISION

November 8, 1989