DRS: Ruling 89-218, Inspections

 

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 89-218

Inspections


You have requested a ruling as to the taxability of the following services performed by your client:

1. Inspection services on real property;

2. Inspection services on tangible personal property of a fixed asset nature; and

3. Inspection services on tangible personal property of an inventory nature.

X Company's services include an X-ray and/or chemical process to determine improprieties, such as cracks or defects.

The taxability of X Company's services are as follows:

  • Taxable if rendered to industrial, commercial or income producing property pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, except as rendered to new construction; and
  • Non-taxable if rendered to tangible personal property.


LEGAL DIVISION

November 15, 1989