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Governor Lamont will deliver his 2026 State of the State Address today at 12:00PM. [WATCH LIVE]

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

Ruling 89-176, Engineering

Scientific engineering or physics - scientist services performed by a licensed professional engineer are generally exempt from sales and use tax. Therefore, scientific engineering services that involve optical laboratory engineering work on test equipment for scientific instrument mirrors are not subject to sales and use tax.

LEGAL DIVISION

October 30, 1989