DRS: Ruling 89-108, Landscaping

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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

Ruling 89-108

Landscaping


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. The total sales price for lawn installations is applicable to sales and use tax, inclusive of charges for gravel, loam, excavating and bulldozing services.

Site work and other excavating services rendered to new construction or existing one, two or three family exclusively residential owner-occupied real property for foundations, driveways and parking lots are not taxable provided they are not performed in connection with landscaping services. Site work and other excavating services rendered to existing commercial, industrial, and income-producing real property for foundations, driveways and parking lots are subject to sales and use tax.

LEGAL DIVISION

September 26, 1989