Which surveys, stakeout work, site plans, road and sewer designs, septic designs, and feasibility studies were taxable under Connecticut Ruling 89-167?

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

Plain-English summary

Taxable surveying included boundary and topographic surveys, plot plans, property stakeout, stakeout of roads, drainage, sanitary sewers, houses, and septic systems, and locating or mapping existing improvements.

Nontaxable engineering included road, storm-sewer, sanitary-sewer, utility, and detention-pond design; site plans laying out houses, drives, septic systems, and grading; septic design; hydraulic and hydrologic calculations; and feasibility studies.

DRS emphasized that surveying remained taxable even when it provided the basis for nontaxable engineering design.

What this means for you

The historical ruling separated survey deliverables from engineering analysis and design. AN 94(3) later obsoleted the guidance.

Common questions

Were boundary, topographic, and plot-plan surveys taxable? Yes.

Was construction stakeout taxable? Yes.

Were road, sewer, utility, site-plan, and septic designs taxable? No under the ruling.

Did surveying become nontaxable when used for engineering design? No.

Citations and references

• Conn. Gen. Stat. § 12-407(2)(i)(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

• Landing page: Connecticut DRS Rulings
• Ruling: Ruling 89-167

Original ruling text

Ruling 89-167, Engineering

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

Ruling 89-167

Engineering

This Ruling has been obsoleted by   AN 94(3)

Land surveying services are subject to the sales and use tax pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Accordingly, the following services listed in your letter are subject to tax:

Boundary surveys

Topographic surveys

Plot plans

Stake out of property

Stake out of roads, drainage and sanitary sewers, etc.

Stake out of houses for construction

Stake out of septic systems for construction

Locations and mapping of existing improvements

The engineering services listed in your letter are not subject to sales and use tax. These include:

Road design, storm and sanitary sewer design, utilities design, detention pond design

Site plans including the layout of proposed houses, drives, septic systems and grading--usually for subdivision

Septic system designs

Hydraulic and hydrologic calculations

Feasibility studies

You should be aware that land surveying services are taxable even though they provide the basis for nontaxable engineering design work.

LEGAL DIVISION

October 27, 1989