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 89-214

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