Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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

Ruling 90-24


This Ruling has been obsoleted by AN 94(3)

The Connecticut sales and use tax on "building engineering and building planning or design services" does not apply to the following services:

  1. the location and design of landfills, surface impoundments, hazardous waste facilities, and incinerators; however, the design fees for a building to house hazardous waste facilities or incinerators would be subject to the sales tax;
  2. recommendations for ground water cleanup or site remediation;
  3. the design of remedial programs including ground water recovery and treatment, slurry wall construction, ground water diversion, and site sealing and capping.

James F. Meehan

February 15, 1990