New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

Ruling 89-80, Land Surveyor


Land surveyors are the final consumers of tangible personal property and services they purchase for use in performing land surveying services. Land surveyors pay sales or use tax for purchases of taxable tangible personal property and services.

LEGAL DIVISION

September 6, 1989