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This Ruling has been superseded by Ruling 94-10

Ruling 89-220


You state that you are hired by insurance companies to provide the following services:

  1. Form an opinion of the cause and origin of a fire in order to determine whether the fire was accidental or intentional;
  2. Determine if the insured is or is not involved in the causation of the fire;
  3. Document the fire scene to preserve critical information should subrogation develop; and
  4. Present client (usually insurance company) with a well documented evaluation of the cause and origin for the fire in question. This has become more necessary as the local and state fire Marshall's offices cut back their staff.

Based on the facts contained in your letter, it is the opinion of the Legal Division that your services as a "fire scene analyst" are not subject to the sales and use tax.


November 15, 1989