DRS: Ruling 89-122, Casual Sale

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-122

Casual Sale


Occasional/casual lawnmowing means an individual performing one, two or three jobs per season to residential real estate which is not rendered by a trade or business. (In this situation, an individual may or may not be a minor.) The charge for lawn-mowing services provided to one or more customers on an ongoing basis constitutes a trade or business, and this would be subject to sales and use tax.

 

LEGAL DIVISION

September 26, 1989