Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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

Ruling 89-203


This Ruling has been obsoleted by AN 94(3)

X is a firm of process engineers specializing in correcting environmental problems for industrial clients by offering a broad range of environmental services including wastewater treatment and hazardous waste management.

It is our opinion that the services rendered by X Corporation are not subject to the sales and use tax under section 12-407(i)(2)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251, which taxes "building engineering and building planning or design services."


November 8, 1989