Ezel / Tax Rulings / CT
CT Ruling 89-133 Sales and Use Taxes 1989-10-06

Were soil, earthen-material, and groundwater analysis and testing for engineering and environmental applications taxable?

Short answer: No. Connecticut Ruling 89-133 concluded that analysis and testing of soils, earthen material, and groundwater for engineering and environmental applications were not among the taxable services listed in Public Act 89-251.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling applying the taxable-services list then in effect to analysis and testing of soils, earthen material, and groundwater for engineering and environmental applications. The published text gives no further details about the testing or deliverables. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

The business analyzed and tested soils, earthen material, and groundwater for engineering and environmental applications.

DRS concluded that these services were not included among the taxable services listed in Public Act 89-251.

What this means for you

The historical ruling provides a nontaxable result for the specific analysis and testing services described.

Common questions

What materials were analyzed or tested? Soils, earthen material, and groundwater.

What were the applications? Engineering and environmental applications.

Were the services taxable? No under the cited public act.

Citations and references

  • 1989 Connecticut Public Act 89-251, as cited in the ruling.

Source

Original ruling text

Ruling 89-133, Engineering

As we understand the nature of your business, your services include analysis and testing of soils, earthen material and groundwater for engineering and environmental application.

These services are not included among the taxable services set forth in Public Act No. 89-251.

LEGAL DIVISION

October 6, 1989

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