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.

This information is not current and is being provided for reference purposes only

Ruling 89-224


This Ruling has been obsoleted by AN 94(3)

The environmental engineering services rendered by Company X are not subject to the sales and use tax under Conn. Gen. Stat. § 12-407(2)(i)(F) which taxes "building engineering and building planning or design services." These services include water treatment, waste water treatment, solid waste, hazardous waste, air pollution, water supply planning, energy, environmental, laboratory testing and general consulting. If Company X designed a building to house a water treatment plant, for example, such design services are subject to tax and should be separately stated on the bill to the client.


November 21, 1989