Ruling 89-166

Engineering

This Ruling has been obsoleted by AN 94(3)

Taxpayer is a "detailer" who extracts information from architectural and engineering drawings and then simplifies and condenses them for roofing and siding subcontractors. He also pulls out specifications regarding materials for use by the subcontractors in the bid process.

After his drawings are approved by the architect or engineer, they can be used for a bill of materials, for fabrication by the manufacturer, and as erection and field drawings by the roofing and siding contractor.

It is our opinion that Taxpayer's services are not subject to the sales and use tax as architectural, building engineering, or building planning or design services under §12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 27, 1989