This information is not current and is being provided for reference purposes only
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:
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;
recommendations for ground water cleanup or site remediation;
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