Ezel / Tax Rulings / CT
CT Ruling 89-31 Sales and Use Taxes 1989-07-31

Were architectural services performed by an employee for the employer taxable under Connecticut Ruling 89-31?

Short answer: No. Employee services for the employer were not subject to sales and use taxes even when the work was architectural, and the employee did not have to file Form REG-1 for those services. The ruling is obsolete.

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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 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was obsoleted by Announcement 94(3), so it is provided only as historical reference and should not be used as current authority. It addressed architectural services performed within an employee-employer relationship and the related Form REG-1 filing under the law then in effect. 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 current service and registration requirements.
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

Architectural services performed by an employee for the employer were not subject to sales and use taxes under this ruling.

The employee was also not required to file Form REG-1 for those employee services.

The official archive says the ruling was obsoleted by Announcement 94(3).

What this means for you

The historical ruling addressed in-house employee services, not architectural services sold by an independent firm or contractor. Its obsolete status means current tax and registration rules must be checked separately.

Common questions

Were the employee's architectural services taxable? No.

Did the employee have to file Form REG-1? No, for the described employee services.

Did the ruling address outside architects? No.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-31, Architecture

This Ruling has been obsoleted by AN 94(3)

Ruling 89-31

Architecture

Services rendered by an employee for his employer are not subject to sales and use taxes, even if those services are architectural services. To the extent that the services rendered by you are rendered as an employee for your employer, your services are not subject to sales and use taxes, and you are not required to file the Form REG-1.

LEGAL DIVISION

July 31, 1989

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