Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Thursday, March 20, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing your Connecticut income tax return.  Select here to register.

 

This information is not current and is being provided for reference purposes only

Ruling 89-177

Engineering

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

Professional engineering services that involve designing the expansion of power line systems are exempt from sales and use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

This department does not regard the designing of structures by professional engineers that are mobile and easily disassembled as building engineering services. Therefore, the gross receipts for designing the small mobile control building are not subject to sales and use tax.

LEGAL DIVISION

October 30, 1989