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 89-113, Landscaping - Service Contractors

This information is not current and is being provided for reference purposes only

This Ruling is obsoleted in part by AN 94(4); obsoleted by AN 2000(8)

The total gross receipts for landscape design services are subject to sales and use tax pursuant to section 12-407(2)(i)(X) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Charges for excavating, land clearing and grading services that are performed as an integral part of landscaping jobs are subject to sales and use tax.

Landscape design services rendered to contractors for new construction are subject to sales and use tax.

Installations of septic systems, excavating, land clearing and grading services rendered to new construction are not subject to sales and use tax provided they are not performed in connection with landscaping services.

LEGAL DIVISION

September 26, 1989