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 90-44

Engineering Services

This Ruling has been obsoleted by AN 94(3)

Section 12-407(2)(i)(F) of the Connecticut General Statutes imposes the sales and use tax on "architectural, building engineering and design services" without regard to the type of building which is designed.

Accordingly, building design services are subject to sales tax when the building involved serves as a shelter for certain equipment in operations such as a waste water treatment plant, a solid waste incinerator or a waste treatment plant. While these design services are exempt when rendered to municipalities, they are subject to sales tax when rendered for private clients.

The department does not regard the designing of structures by professional engineers that are mobile and easily disassembled as building engineering services. Therefore, the gross receipts for designing the small mobile control building are not subject to sales and use tax.


April 26, 1990