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

Ruling 89-78


The total gross receipts for landscaping services are subject to sales and use tax pursuant to section 12-407(2)(i)(X) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Landscaping services rendered to new construction, existing residential real estate and existing commercial real property are taxable. Building ponds are considered to be a part of landscape design services.

The total charge for excavating services, that are performed as an integral part of landscaping jobs, e.g., building ponds, is subject to the sales and use tax, unless the landscaper furnishes the excavator with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies. Therefore, the excavating contractor would apply the sales and use tax to his total sales price for excavating services to build a pond on residential property when he is hired by the residential property owner.


September 6, 1989