DRS: Ruling 90-18, Construction Management

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(4)

Ruling 90-18

Construction Management


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

Construction management services rendered to existing commercial, industrial or income producing real property are subject to sales and use tax pursuant to Section 12-407(2)(i)(I) of the Connecticut General Statutes as amended by Public Act 89-251.

LEGAL DIVISION

February 5, 1990