Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

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 89-188

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