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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 89-162, Consulting

It is the opinion of the Legal Division that the reconstruction of motor vehicle accidents, which includes providing expert advice to attorneys and insurance companies involved in motor vehicle liability lawsuits, as well as testifying in court as to the causes of the accidents, is not subject to the sales and use tax.

LEGAL DIVISION

October 27, 1989