Ezel / Tax Rulings / CT
CT Ruling 89-88 Sales and Use Taxes 1989-09-06

Were construction staking, locating and certifying buildings, and delineating wetlands taxable under Connecticut Ruling 89-88?

Short answer: Yes. The ruling classified those functions as taxable land-surveying services under the cited statute. DRS says the information is not current and AN 94(3) obsoleted the ruling.

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, but its page expressly says the information is not current and that AN 94(3) obsoleted the ruling. It is presented only as historical reference and should not be used as current law. 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 treatment.
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

Construction staking, locating and certifying buildings, and delineating wetlands were taxable land-surveying services under the provision applied in 1989.

The official page says this information is not current and AN 94(3) obsoleted the ruling.

What this means for you

The historical ruling treated the listed field and certification work as land surveying rather than as nontaxable services. Because it is obsolete, current surveying work requires current guidance.

Common questions

Was construction staking taxable? Yes under the ruling.

What about locating or certifying buildings? Those services were taxable too.

Was wetlands delineation included? Yes.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(S), as amended by Public Act No. 89-251, as cited in the ruling.
  • AN 94(3), identified by the official page as obsoleting this ruling.

Source

Original ruling text

Ruling 89-88, Land Surveyor

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

Ruling 89-88

Land Surveyor

This Ruling has been obsoleted by   AN 94(3)

Land surveying functions, such as construction, staking, locating and certifying buildings and delineating wetlands, are taxable land surveying services pursuant to section 12-407(2)(i)(S) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

September 6, 1989

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