Ezel / Tax Rulings / CT
CT Ruling 89-160 Sales and Use Taxes 1989-10-27

Which hydrology, highway, environmental, soil, site, approval, project-management, inspection, and surveying services were taxable under Connecticut Ruling 89-160?

Short answer: The listed engineering, approval, estimating, management, supervision, and inspection services were not taxable. Boundary and topographic surveys and construction staking were taxable land surveying. DRS says AN 94(3) obsoleted the ruling.

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 reflecting the engineering and surveying-service classifications then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 94(3) obsoleted it. Its results were limited to the enumerated services and should not be assumed current. 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)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 94(3) obsoleted the ruling.

Plain-English summary

Hydrology and hydraulics, highway design, environmental engineering, soils engineering, and site engineering were not taxable. Presenting the work to government agencies for approvals, preparing cost estimates, project management, construction supervision, and project inspection were also not taxable.

Boundary surveys, topographic surveys, and construction staking were taxable land-surveying services.

What this means for you

The historical ruling separated the engineering and project-support work from surveying and staking. AN 94(3) later obsoleted the guidance.

Common questions

Were hydrology, highway, environmental, soil, and site engineering taxable? No under the ruling.

Were approval presentations, estimates, management, supervision, and inspection taxable? No.

Were boundary and topographic surveys taxable? Yes.

Was construction staking taxable? Yes.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(F) and (S), as cited in the ruling.
  • Public Act No. 89-251, as cited in the ruling.
  • Announcement (AN) 94(3) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-160, Engineering

This information is not current and is being provided for reference purposes only

Ruling 89-160

Engineering

This Ruling has been obsoleted by   AN 94(3)

The following engineering services are not subject to the sales and use tax pursuant to section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251:

hydrology and hydraulics

highway design

environmental engineering

soils engineering

site engineering

Additionally, the presentations of your work to federal, state and local agencies for necessary approvals are not subject to tax. Cost estimates, project management and construction supervision and inspection of the above-listed projects are not subject to tax.

Land surveying services, such as boundary surveys, topographic surveys and construction staking are taxable pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 27, 1989

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