Were forensic engineering services subject to Connecticut sales and use tax?
Short answer: No. Connecticut Ruling 89-139 concluded that forensic engineering services 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 applying the sales-and-use-tax treatment then in effect to forensic engineering services. The published text states only the service category and result, without describing the engagement or work performed, so the conclusion should not be extended to different engineering services without further analysis. 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.
Connecticut DRS concluded that forensic engineering services were not subject to sales and use tax.
What this means for you
The ruling supports a nontaxable result for the forensic engineering services it identifies, but its brief text gives no additional facts about the engagement.
Common questions
What kind of service did the ruling address? Forensic engineering.