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.

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

Ruling 90-20

Landscaping Services

This Ruling has been obsoleted in part by AN 94(3); obsoleted by AN 2000(8)

Landscaping services to both residential and commercial property is subject to tax.

Land surveying services involving the subdividing of both residential and commercial property are subject to tax. Additionally, stakeout of all real estate development projects is taxable.

Site feasibility studies, site development engineering, roadway design, drainage, and septic designs are not subject to tax.

LEGAL DIVISION

February 9, 1990