Ruling 89-101, Engineering

This Ruling has been obsoleted in part by AN 94(3)

You describe your business as "forensic engineering" whereby professional engineering investigation services are provided to clients in the insurance and legal fields. Your work involves, among other things, the investigation of both industrial and automotive accidents, failure analysis of components and the investigation of fire causes. Your services are utilized by your clients to determine the appropriateness of insurance payments, subrogation issues and the preparation of legal briefs.

It is our opinion that the services described herein are not subject to the sales and use tax. These services do not come within the scope of "building engineering and building planning or design services" pursuant to section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251, or within "business analysis, management, consulting and public relations services" pursuant to section 12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

September 20, 1989