Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

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.

This information is not current and is being provided for reference purposes only

Ruling 89-64

Inspection

This Ruling has been obsoleted in part by PA 94-4, 13 (May) (see SN 95(17))

Inspection services rendered to new construction or existing one, two or three family exclusively residential, owner-occupied real property are not taxable.

Inspection services provided to existing commercial, industrial or income-producing real property are subject to the sales and use tax.

LEGAL DIVISION

August 22, 1989