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Ezel / Tax Rulings / CT
CT Ruling 89-164 Sales and Use Taxes 1989-10-27

Were road-and-bridge design and inspection services for a nongovernmental entity subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS said civil-engineering services such as road and bridge design, together with inspection of those projects for a nongovernmental entity, 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 civil-engineering design and inspection under the service rules then in effect. The published text cites no statute or broader legal test and specifically mentions roads, bridges, and a nongovernmental client, so another taxpayer should not extend it beyond comparable facts. 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

DRS concluded that civil-engineering services such as designing roads and bridges and inspecting those projects for a nongovernmental entity were not subject to sales and use tax.

What this means for you

The brief historical ruling covers only the listed civil-engineering design and inspection work and gives no broader legal test.

Common questions

Were road-design services taxable? No under the ruling.

Were bridge-design services taxable? No.

Were inspections for a nongovernmental entity taxable? No.

Citations and references

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

Source

Original ruling text

Ruling 89-164, Engineering

This letter is to advise you that civil engineering services, such as the design of roads and bridges, as well as their inspection for a nongovernmental entity are not subject to the sales and use tax.

LEGAL DIVISION

October 27, 1989

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