Ruling 89-184

Engineering

This Ruling has been obsoleted by AN 94(3)

The following services listed in your letter are subject to tax:

1. land surveying to both residential and commercial property;

5. subdivisions of property, both residential and commercial, are taxable to the extent that land surveying services are involved;

7. structural engineering for both residential and commercial buildings; and

8. stake out for road construction is taxable as a land surveying service.

The following services are not subject to tax:

2. site feasibility studies to both residential and commercial real estate;

3. site development engineering to both residential and commercial real estate;

4. roadway design, drainage, etc.; and

5. septic designs - residential and commercial.

LEGAL DIVISION

October 31, 1989