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.

Ruling 89-214

Engineering

This Ruling has been obsoleted by AN 94(3)


From the information contained in your letter, your engineering services are not subject to tax. However, the portion of your design of water and sewer plants which relates to a permanent building required to house the process facilities is subject to tax. If you subcontract the building design services, you may purchase these services on a resale certificate and charge tax to your customer. In this regard, the Department does not consider the design of small, mobile control buildings that can be easily disassembled to be taxable as building engineering services.

LEGAL DIVISION

November 15, 1989