Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

This information is not current and is being provided for reference purposes only

Ruling 90-24

Engineering

This Ruling has been obsoleted by AN 94(3)

The Connecticut sales and use tax on "building engineering and building planning or design services" does not apply to the following services:

  1. the location and design of landfills, surface impoundments, hazardous waste facilities, and incinerators; however, the design fees for a building to house hazardous waste facilities or incinerators would be subject to the sales tax;
  2. recommendations for ground water cleanup or site remediation;
  3. the design of remedial programs including ground water recovery and treatment, slurry wall construction, ground water diversion, and site sealing and capping.

James F. Meehan
Commissioner

February 15, 1990