Connecticut State Department of Revenue Services

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 90-18

Construction Management

This Ruling has been obsoleted by AN 94(4)

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

Construction management services rendered to existing commercial, industrial or income producing real property are subject to sales and use tax pursuant to Section §12-407(2)(i)(I) of the Connecticut General Statutes as amended by Public Act 89-251.

LEGAL DIVISION

February 5, 1990