Ruling 89-27

Consulting

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.

LEGAL DIVISION

July 12, 1989