This information is not current and is being provided for reference purposes only
Ruling 89-167
Engineering
This Ruling has been obsoleted by AN 94(3)
Land surveying services are subject to the sales and use tax pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Accordingly, the following services listed in your letter are subject to tax:
- Boundary surveys
- Topographic surveys
- Plot plans
- Stake out of property
- Stake out of roads, drainage and sanitary sewers, etc.
- Stake out of houses for construction
- Stake out of septic systems for construction
- Locations and mapping of existing improvements
The engineering services listed in your letter are not subject to sales and use tax. These include:
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Road design, storm and sanitary sewer design, utilities design, detention pond design
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Site plans including the layout of proposed houses, drives, septic systems and grading--usually for subdivision
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Septic system designs
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Hydraulic and hydrologic calculations
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Feasibility studies
You should be aware that land surveying services are taxable even though they provide the basis for nontaxable engineering design work.
LEGAL DIVISION
October 27, 1989