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.

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