Connecticut State Department of Revenue Services

WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

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

Ruling 90-25

Engineering

This Ruling has been obsoleted by AN 94(3)

Bridge engineering services provided by licensed professional engineers are not considered to be building engineering services and are not subject to sales and use tax.

LEGAL DIVISION

February 16, 1990