DRS: Ruling 89-196, Architectural

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(3)

Ruling 89-196

Architectural

When an architect obtains a building permit from a municipality on behalf of a client, the architect is acting in an agency capacity for his client. The fee paid to the municipality for such permit is not subject to the sales and use tax as long as the architect separately states this item on his bill to his client.

LEGAL DIVISION

November 8, 1989