This Ruling has been obsoleted by AN 94(4)

Ruling 90-18

Construction Management

Construction management services rendered to new construction or existing one, two or three family exclusively residential owner occupied real property are not taxable.

Construction management services rendered to existing commercial, industrial or income producing real property are subject to sales and use tax pursuant to Section §12-407(2)(i)(I) of the Connecticut General Statutes as amended by Public Act 89-251.

LEGAL DIVISION

February 5, 1990