Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

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

Ruling 89-188

Engineering

This Ruling has been obsoleted by AN 94(3)

The design of industrial wastewater treatment systems, the design of metal finishing process systems, and the non-design effects outlined in your letter are not subject to the Connecticut sales and use tax under section 12-407(2)(i)(F), of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 31, 1989