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 (drs@po.state.ct.us) 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: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

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

Ruling 90-18

Construction Management

This Ruling has been obsoleted by AN 94(4)


Construction management services rendered to new construction or existing one, two or three family exclusively residential owner occupied real property are not taxable.

Construction management services rendered to existing commercial, industrial or income producing real property are subject to sales and use tax pursuant to Section §12-407(2)(i)(I) of the Connecticut General Statutes as amended by Public Act 89-251.

LEGAL DIVISION

February 5, 1990