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Ezel / Tax Rulings / CT
CT Ruling 89-27 Sales and Use Taxes 1989-07-12

Were a real-estate firm's feasibility studies, site searches, comparative analyses, risk assessments, and organizational analyses taxable under Connecticut Ruling 89-27?

Short answer: Yes. The ruling classified those real-estate advisory services to individuals and private or public entities as taxable business analysis, management, or consulting 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 The ruling is obsolete.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 The official page says it was obsoleted by Announcement 94(4), so it is provided only as historical reference and should not be used as current authority. It addressed specified real-estate consulting, investment, and development services 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 consulting-service 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

The firm's real-estate feasibility studies, site searches, comparative analyses, risk assessments, and organizational analyses were taxable business analysis, management, or consulting services. The result covered work for individuals and private or public entities.

The official archive says this ruling was obsoleted by Announcement 94(4).

What this means for you

The historical ruling classified the described analytical and advisory work as taxable consulting. Its obsolete status means current classifications must be checked separately.

Common questions

Were feasibility studies and site searches taxable? Yes.

Did the result cover public-entity clients? Yes.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(J) and Public Act No. 89-251, as cited in the ruling.

Source

Original ruling text

Ruling 89-27, Consulting

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

Ruling 89-27

Consulting

This Ruling has been obsoleted by   AN 94(4)

You have inquired as to whether your real estate consulting, investment and development business is subject to the sales and use tax. Your firm consults with individuals as well as with private and public entities on real estate matters including the performance of feasibility studies, site searches, comparative analyses, risk assessments or organizational analyses.

These services are subject to sales tax as business analysis, management or consulting services pursuant to §12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

July 12, 1989

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