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 89-203

Engineering

This Ruling has been obsoleted by AN 94(3)

X is a firm of process engineers specializing in correcting environmental problems for industrial clients by offering a broad range of environmental services including wastewater treatment and hazardous waste management.

It is our opinion that the services rendered by X Corporation are not subject to the sales and use tax under section 12-407(i)(2)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251, which taxes "building engineering and building planning or design services."

LEGAL DIVISION

November 8, 1989