Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-176, Engineering

Scientific engineering or physics - scientist services performed by a licensed professional engineer are generally exempt from sales and use tax. Therefore, scientific engineering services that involve optical laboratory engineering work on test equipment for scientific instrument mirrors are not subject to sales and use tax.

LEGAL DIVISION

October 30, 1989