Ezel / Tax Rulings / CT
CT Ruling 89-176 Sales and Use Taxes 1989-10-30

Were optical-laboratory engineering services on test equipment for scientific-instrument mirrors subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS said scientific engineering or physics-scientist services performed by a licensed professional engineer were generally exempt and applied that treatment to the described optical-laboratory work.

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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 addressing licensed scientific engineering and optical-laboratory work under the service rules then in effect. The published text cites no statute and gives only a short general statement, so another taxpayer should not extend it to different credentials, equipment, or engineering fields. 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

DRS stated that scientific engineering or physics-scientist services performed by a licensed professional engineer generally were exempt from sales and use tax.

It applied that treatment to optical-laboratory engineering work on test equipment for scientific-instrument mirrors.

What this means for you

The brief historical ruling depended on the scientific nature of the work and performance by a licensed professional engineer.

Common questions

Was the optical-laboratory engineering work taxable? No under the ruling.

Who performed the service? A licensed professional engineer.

Citations and references

  • The published ruling text does not cite a specific statute or regulation.

Source

Original ruling text

Ruling 89-176, Engineering

Scientific engineering or physics - scientist services performed by a licensed professional engineer are generally exempt from sales and use tax. Therefore, scientific engineering services that involve optical laboratory engineering work on test equipment for scientific instrument mirrors are not subject to sales and use tax.

LEGAL DIVISION

October 30, 1989

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