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 89-88

Land Surveyor

This Ruling has been obsoleted by AN 94(3)

Land surveying functions, such as construction, staking, locating and certifying buildings and delineating wetlands, are taxable land surveying services pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

September 6, 1989