Ruling 89-223

Consulting

This Ruling has been obsoleted in part by AN 94(3) and AN 2000(8)

You have inquired as to whether the services rendered by X Company are subject to sales and use tax. X Company provides services in land use planning, development team coordination and administration of the regulatory process.

Such services rendered by Company X are not subject to the sales and use tax under section 12-407(2)(i) of the Connecticut General Statutes, as amended by Public Act No. 89-251, as:

• architectural, building engineering and building planning or design services under section 12-407(2)(i)(F) of the Connecticut General Statutes;
• business analysis, management, consulting and public relations services under section 12-407(2)(i)(J) of the Connecticut General Statutes;
• lobbying or consulting services for the purpose of representing the interests of a client in relation to the functions of any governmental entity or instrumentality under section 12-407(2)(i)(T) of the Connecticut General Statutes.

LEGAL DIVISION

November 20, 1989