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.

Ruling 89-74, Engineering

Engineering services that involve the development of new engineering concepts and original designs by a licensed engineer as they relate to a client's products are exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

The sales or use tax applies to design or drafting services pursuant to section 12-407(2)(c) of the Connecticut General Statutes.

In this situation, a distinction can be made between a licensed engineer and a draftsman/designer whereby the engineer develops the ideas or concepts and the draftsman/designer uses the engineer's concepts, designs, specifications, etc., to perform their services.


September 6, 1989