Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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

Ruling 89-276

Engineering

This Ruling has been obsoleted by AN 94(3)

As described in your letter, you are a consulting engineer who is commissioned by local electric utilities to design systems improvements and modifications for the safe and reliable operation of existing fuel systems or processes.

Your services are not subject to the sales and use tax as "building engineering and building planning or design services" under section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 13, 1989