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 89-123, Landscaping

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

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

Contractors are the final consumers of the materials and supplies they use to perform their services. Contractors pay tax to their suppliers for purchases of materials and supplies they use in fulfilling their services.

Landscape design services are taxable when they are performed on new construction, residential property or business property.

The gross receipts for labor charges to build stone fireplaces in the new construction of buildings or in existing one, two or three family, exclusively residential, owner-occupied homes are not taxable pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Labor charges to build stone fireplaces in existing commercial, industrial or income-producing real property are subject to sales and use tax.

LEGAL DIVISION

September 26, 1989