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 ( 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:

Please check our Frequently Asked Questions page.

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