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 89-27


This Ruling has been obsoleted by AN 94(4)

You have inquired as to whether your real estate consulting, investment and development business is subject to the sales and use tax. Your firm consults with individuals as well as with private and public entities on real estate matters including the performance of feasibility studies, site searches, comparative analyses, risk assessments or organizational analyses.

These services are subject to sales tax as business analysis, management or consulting services pursuant to §12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.


July 12, 1989