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.

Ruling 89-198


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.


November 8, 1989