DRS: Ruling 89-185, Landscaping

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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

Ruling 89-185

Landscaping


In response to your recent inquiry, this letter is to advise you that it is the opinion of the Legal Division that the construction of a pond is subject to the sales and use tax as a landscaping and horticultural service pursuant to section 12-407(2)(i)(X) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

Because "landscaping and horticultural services" are now among our enumerated services, the sales tax is applicable to services rendered both to residential property, as well as to industrial, commercial and income-producing property.

LEGAL DIVISION

October 31, 1989