DRS: Ruling 89-212, Landscape/Architect

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-212

Landscape/Architect


The services that you describe, i.e., site assessment and analysis; environmental impact studies; schematic design concepts; site planning; plan review; rezoning requests and wetlands approval are not taxable services. The Department has previously ruled that landscape architecture is taxable as a landscaping service.

LEGAL DIVISION

November 15, 1989