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

Ruling 90-23

Landscaping Services

The planting of trees, shrubs and sod are considered to be landscaping services. Landscaping services rendered to new construction, residential real estate, and industrial, commercial or income-producing property are subject to sales and use tax.

Excavating and rough grading services rendered to new construction are not taxable. However, excavating and grading services which are performed as an integral part of landscaping jobs are taxable. Excavating and grading services provided to landscapers for landscaping jobs are subject to sales tax unless the landscaper issues a bonafide resale certificate to the excavating contractor.

The installation of in ground sprinkler systems and ground lighting as well as installations of sidewalks and amosite parking fall under the purview of Section 12-407(2)(i)(I) of the Connecticut General Statutes as amended by Public Act 89-251. Accordingly, these services are not taxable when they are performed on new construction.