DRS: Ruling 89-4, Consulting

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(4)

Ruling 89-4

Consulting


As we understand the facts, you are hired to and paid by an attorney. Your duties normally involve obtaining economic, financial and business data relevant to the case, analyzing the information to form expert opinions and presenting opinions and exhibits at depositions and at trial on economic and financial matters involved in the case.

It is our opinion that the services described above are not among the enumerated services subject to the sales and use tax and, more specifically, do not come within the definition of business analysis and business management services as defined in 12-426-27(10)(a) and (b) of the Regulations of Connecticut State Agencies. The reasoning behind this opinion is that your services are rendered to an attorney who hires you for presentation before a trier of fact, not for the purpose of giving conclusions and recommendations to a client about his business.

LEGAL DIVISION

March 31, 1989