DRS: Ruling 89-123, Landscaping

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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

Ruling 89-123

Landscaping


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