Ruling 89198 Engineering

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

Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

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.

Ruling 89-198

Engineering

You render a professional engineering service whereby you perform optical analyses and designs of an X-ray telescope that is to be placed in orbit around the earth for a company engaged in a government contract.

The optical engineering service that you perform is not subject to sales and use tax.

LEGAL DIVISION

November 8, 1989

Connecticut State Department of Revenue Services

Ruling 89-198

Engineering