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This Ruling has been obsoleted by AN 94(3)

Ruling 90-44

Engineering Services

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