Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Ruling 89-105, Landscaping

The total gross receipts for landscaping services are subject to the sales and use tax.

Landscaping services rendered to entities that qualify as districts pursuant to section 7-324 of the Connecticut General Statutes are exempt from sales and use tax provided the district furnishes the landscaper with a Governmental Agency Exemption Certificate.

LEGAL DIVISION

September 26, 1989