Connecticut State Department of Revenue Services

WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

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