Ezel / Tax Rulings / CT
CT Ruling 89-186 Sales and Use Taxes 1989-10-31

Were geological site evaluations, feasibility studies, and water-and-soil assessments subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS excluded Company X's geological services, including septic-site and groundwater studies, potential-water-source evaluations, and studies of streams, bedrock, lakes, ponds, and man-made systems.

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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 Company X's geological site, water, and soil studies under the service rules then in effect. The published text cites no statute or broader legal test, so another taxpayer should not assume the same result for laboratory testing, engineering, construction, or different field services. 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

Company X performed geological site evaluations, feasibility studies, and assessments of water and soil characteristics. Its projects included septic-system sites, groundwater movement, potential water sources, streams, bedrock, lakes, ponds, and man-made systems.

DRS concluded that the described geological services were not subject to sales and use tax.

What this means for you

The brief historical ruling covers only the listed geological evaluation and study services and gives no broader legal test.

Common questions

Were the geological services taxable? No under the ruling.

What projects were included? Septic sites, groundwater, potential water sources, streams, bedrock, lakes, ponds, and man-made systems.

Citations and references

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

Source

Original ruling text

Ruling 89-186, Testing

Ruling 89-186

Testing

Company X renders geological services whereby it performs site evaluations, feasibility studies and assessments of the characteristics of water and soil on various sites. The projects that it is engaged in include studies of septic system sites and groundwater movements, evaluations of potential water sources and studies of material and man-made systems, such as streams, bedrock, lakes and ponds.

The above-described services rendered by Company X are not subject to the sales and use tax.

LEGAL DIVISION

October 31, 1989

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