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Ezel / Tax Rulings / CT
CT Ruling 89-80 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-80 treat land surveyors as consumers of the property and services used in their work?

Short answer: Yes. Land surveyors were the final consumers of tangible personal property and services purchased for use in performing surveying services, so they paid sales or use tax on taxable purchases.

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 law then in effect to a land surveyor's business purchases. Later statutory or administrative changes may produce a different result, and another taxpayer should not assume this historical ruling controls current purchases. 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

Land surveyors were the final consumers of tangible personal property and services they bought for use in performing land-surveying services.

They therefore had to pay sales or use tax when their purchases of property or services were taxable.

What this means for you

The historical ruling placed tax on the surveyor's taxable business inputs rather than treating those inputs as purchases for resale.

Common questions

Could a land surveyor treat taxable business inputs as purchases for resale? No. The ruling classified the surveyor as the final consumer.

Did the ruling say every purchase was taxable? No. It said tax applied to purchases of taxable tangible personal property and services.

Citations and references

  • The short ruling did not cite a specific statute.

Source

Original ruling text

Ruling 89-80, Land Surveyor

Land surveyors are the final consumers of tangible personal property and services they purchase for use in performing land surveying services. Land surveyors pay sales or use tax for purchases of taxable tangible personal property and services.

LEGAL DIVISION

September 6, 1989

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