Ruling 89196 Architectural

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Over the next few days, Connecticut will experience a blast of arctic temperatures. Governor Lamont has activated the Severe Cold Weather Protocol. A list of shelters is available at 211ct.org or by calling 2-1-1. [Read more about the Severe Cold Weather Protocol]

Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

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

Ruling 89-196

Architectural

This Ruling has been obsoleted by AN 94(3)

When an architect obtains a building permit from a municipality on behalf of a client, the architect is acting in an agency capacity for his client. The fee paid to the municipality for such permit is not subject to the sales and use tax as long as the architect separately states this item on his bill to his client.

LEGAL DIVISION

November 8, 1989

Connecticut State Department of Revenue Services

Ruling 89-196

Architectural