Ruling 89105 Landscaping

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Ruling 89-105, Landscaping

The total gross receipts for landscaping services are subject to the sales and use tax.

Landscaping services rendered to entities that qualify as districts pursuant to section 7-324 of the Connecticut General Statutes are exempt from sales and use tax provided the district furnishes the landscaper with a Governmental Agency Exemption Certificate.

LEGAL DIVISION

September 26, 1989

Connecticut State Department of Revenue Services

Ruling 89-105, Landscaping