Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email ( or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program:

Please check our Frequently Asked Questions page.

This Ruling has been obsoleted by AN 94(3)

Ruling 89-31


Services rendered by an employee for his employer are not subject to sales and use taxes, even if those services are architectural services. To the extent that the services rendered by you are rendered as an employee for your employer, your services are not subject to sales and use taxes, and you are not required to file the Form REG-1.


July 31, 1989