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

Ruling 89-280

Land Surveyor

This Ruling has been obsoleted by AN 94(3)


As a civil engineering firm, the services rendered by your firm are not subject to the sales and use tax under Conn. Gen. Stat. § 12-407(2)(i)(F), as amended by Public Act No. 89-251, which taxes "building engineering and building planning or design services."

Landscaping services are subject to sales tax pursuant to Conn. Gen. Stat. § 12-407(2)(i)(S), as amended by Public Act No. 89-251. When land surveyors are employed as subcontractors by civil engineering firms to provide boundary line and topographic surveys, the land surveyor must charge sales tax. The civil engineering firm cannot buy land surveying services on a resale certificate, because it consumes those services in rendering its own services.

Sales of property and services directly to the State of Connecticut are exempt from sales and use tax pursuant to Conn. Gen. Stat. §12-412(1). In addition, Conn. Agencies Regs. § 12-426-26(h) provides that:

services in connection with work done for . . . the State of Connecticut . . . are exempted from the tax.

Accordingly, subcontractors of architects for State projects whose services are directly connected with the project are exempt from the tax on those services. Those services would normally include engineering, land surveying and landscaping services.

LEGAL DIVISION

December 20, 1989