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 89-223


This Ruling has been obsoleted in part by AN 94(3) and AN 2000(8)

You have inquired as to whether the services rendered by X Company are subject to sales and use tax. X Company provides services in land use planning, development team coordination and administration of the regulatory process.

Such services rendered by Company X are not subject to the sales and use tax under section 12-407(2)(i) of the Connecticut General Statutes, as amended by Public Act No. 89-251, as:

  • architectural, building engineering and building planning or design services under section 12-407(2)(i)(F) of the Connecticut General Statutes;
  • business analysis, management, consulting and public relations services under section 12-407(2)(i)(J) of the Connecticut General Statutes;
  • lobbying or consulting services for the purpose of representing the interests of a client in relation to the functions of any governmental entity or instrumentality under section 12-407(2)(i)(T) of the Connecticut General Statutes.


November 20, 1989