Ruling 8980 Land Surveyor

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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

Connecticut State Department of Revenue Services

Ruling 89-80, Land Surveyor