Ezel / Tax Rulings / CT
CT Ruling 89-165 Sales and Use Taxes 1989-10-27

Were systems-engineering services for glass machinery used to fabricate telescope optics subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS said systems engineering for glass machinery used to fabricate telescope optics was not taxable under the building-engineering and design provision. DRS marks the information not current and says AN 94(3) obsoleted the ruling.

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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-service rule then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 94(3) obsoleted it. Its result was limited to systems engineering for glass machinery used to fabricate telescope optics 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

DRS concluded that systems-engineering services for glass machinery used to fabricate telescope optics were not subject to sales and use tax under the cited building-engineering and design provision.

What this means for you

The brief historical ruling covers only the specified machinery-engineering service. AN 94(3) later obsoleted the guidance.

Common questions

Were the systems-engineering services taxable? No under the ruling.

What machinery did the work concern? Glass machinery used to fabricate telescope optics.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(F), 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 89-165, Engineering

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

Ruling 89-165

Engineering

This Ruling has been obsoleted by  AN 94(3)

Your business of rendering systems engineering services on glass machinery used to fabricate telescope optics is not subject to the sales and use tax under section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

October 27, 1989

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