Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

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