NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

This Ruling has been obsoleted by AN  94(3)

Ruling 89-277


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