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 89-277


This Ruling has been obsoleted by AN 94(3)

As described in your letter, you are a consulting engineer who has been commissioned to study and to report on the condition of a fuel oil transfer pier at a Connecticut harbor facility. In this capacity, you will study the condition of the pier, prepare a summary of its deficiencies and make recommendations for maintenance and corrective measures.

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.


December 13, 1989