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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 89-80, 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