DRS: Ruling 90-24, Engineering

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(3)

Ruling 90-24

Engineering


The Connecticut sales and use tax on "building engineering and building planning or design services" does not apply to the following services:

  1. the location and design of landfills, surface impoundments, hazardous waste facilities, and incinerators; however, the design fees for a building to house hazardous waste facilities or incinerators would be subject to the sales tax;
  2. recommendations for ground water cleanup or site remediation;
  3. the design of remedial programs including ground water recovery and treatment, slurry wall construction, ground water diversion, and site sealing and capping.

James F. Meehan
Commissioner

February 15, 1990