Ruling 89-276

Engineering

This Ruling has been obsoleted by AN 94(3)

As described in your letter, you are a consulting engineer who is commissioned by local electric utilities to design systems improvements and modifications for the safe and reliable operation of existing fuel systems or processes.

Your services are not subject to the sales and use tax as "building engineering and building planning or design services" under section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 13, 1989