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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 89-258, Contracting


The first service that your client provides, whereby he takes core samples of subterranean strata for predesign analysis by engineers, is not subject to sales and use tax.

The second service that your client performs, which involves drilling test holes, is not taxable when rendered to new construction or existing one, two or three family exclusively residential owner-occupied real property. The test hole drilling service performed on existing commercial, industrial or income-producing real property is subject to sales and use tax pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 7, 1989