DRS: Ruling 89-214, Engineering

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(3)

Ruling 89-214

Engineering


 
From the information contained in your letter, your engineering services are not subject to tax. However, the portion of your design of water and sewer plants which relates to a permanent building required to house the process facilities is subject to tax. If you subcontract the building design services, you may purchase these services on a resale certificate and charge tax to your customer. In this regard, the Department does not consider the design of small, mobile control buildings that can be easily disassembled to be taxable as building engineering services.

LEGAL DIVISION

November 15, 1989