Ezel / Tax Rulings / CT
CT Ruling 89-198 Sales and Use Taxes 1989-11-08

Were optical analysis and design services for an orbiting X-ray telescope subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS said the professional optical-engineering services used to analyze and design an orbiting X-ray telescope for a company performing a government contract were not subject to sales and use tax.

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 addressing the described optical-engineering work under the service rules then in effect. The published text gives no broader legal test and does not say the result was caused by government-contract status, so another taxpayer should not extend it beyond comparable optical analysis and design. 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

The requester performed optical analyses and designed an X-ray telescope that would orbit Earth for a company engaged in a government contract.

DRS concluded that the optical-engineering service was not subject to sales and use tax.

What this means for you

The brief historical ruling covers the described optical analysis and telescope-design work. It does not explain a broader rule or attribute the result to the government contract.

Common questions

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

What was being designed? An X-ray telescope to be placed in orbit around Earth.

Citations and references

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

Source

Original ruling text

Ruling 89-198, Engineering

Ruling 89-198

Engineering

You render a professional engineering service whereby you perform optical analyses and designs of an X-ray telescope that is to be placed in orbit around the earth for a company engaged in a government contract.

The optical engineering service that you perform is not subject to sales and use tax.

LEGAL DIVISION

November 8, 1989

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