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

Ruling 89-185


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.


October 31, 1989