Ruling 89-174

Architectural Services

This Ruling has been obsoleted by AN 94(3)

Out-of-state architects who are engaged in business in Connecticut are required to register for collection of Connecticut sales and use tax, charge the applicable tax and file sales and use tax returns.

An out-of-state architect who comes into Connecticut to either look at the real estate where the building is intended to be constructed or inspect construction has a nexus to Connecticut and is required to register for sales and use tax even if the architectural service is performed outside this state.

Architectural services performed after July 1, 1989 under a contract signed before July 1, 1989 are subject to sales and use tax.

Inspections to the construction of projects that are performed as an integral part of architectural services are subject to sales and use tax.

LEGAL DIVISION

October 30, 1989