Ezel / Tax Rulings / CT
CT Ruling 90-25 Sales and Use Taxes 1990-02-16

Were bridge engineering services by licensed professional engineers taxable as building engineering services?

Short answer: No under this historical ruling. DRS said bridge engineering by licensed professional engineers was not building engineering and therefore was not subject to sales and use tax. DRS marks the ruling not current and obsoleted by AN 94(3).

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
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 1990 Connecticut Department of Revenue Services Ruling reflecting the engineering-service classification then in effect. DRS expressly marks it 'not current' and says Announcement (AN) 94(3) obsoleted it. Its bridge-versus-building-engineering distinction should not be assumed current, and another taxpayer should not assume it applies. 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)

Note -- obsolete historical guidance. DRS marks this ruling "not current" and states that it was obsoleted by Announcement (AN) 94(3).

Plain-English summary

DRS ruled that bridge engineering services performed by licensed professional engineers were not building engineering services.

Those bridge-engineering services therefore were not subject to sales and use tax under the historical classification.

What this means for you

The historical ruling drew a subject-matter line between engineering a bridge and engineering a building. AN 94(3) later obsoleted that line as published guidance.

Common questions

Did professional licensure make the service taxable? No. The ruling specifically addressed licensed professional engineers and still found the bridge work outside building engineering.

Can this ruling establish today's result? No. DRS marks it not current and obsoleted by AN 94(3).

Citations and references

  • Announcement (AN) 94(3) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 90-25, Engineering

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

Ruling 90-25

Engineering

This Ruling has been obsoleted by  AN 94(3)

Bridge engineering services provided by licensed professional engineers are not considered to be building engineering services and are not subject to sales and use tax.

LEGAL DIVISION

February 16, 1990

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