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 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