Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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