DRS: Ruling 89-105, Landscaping

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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