Ruling 89-186

Testing

Company X renders geological services whereby it performs site evaluations, feasibility studies and assessments of the characteristics of water and soil on various sites. The projects that it is engaged in include studies of septic system sites and groundwater movements, evaluations of potential water sources and studies of material and man-made systems, such as streams, bedrock, lakes and ponds.

The above-described services rendered by Company X are not subject to the sales and use tax.

LEGAL DIVISION

October 31, 1989