DRS: Ruling 89-64, Inspection

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted in part by PA 94-4, 13 (May)
(see SN 95(17))

Ruling 89-64

Inspection


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

Inspection services provided to existing commercial, industrial or income-producing real property are subject to the sales and use tax.

 

LEGAL DIVISION

August 22, 1989