Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email (drs@po.state.ct.us) or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Ruling 89-108, Landscaping

This information is not current and is being provided for reference purposes only

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


The total gross receipts for landscape design 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. The total sales price for lawn installations is applicable to sales and use tax, inclusive of charges for gravel, loam, excavating and bulldozing services.

Site work and other excavating services rendered to new construction or existing one, two or three family exclusively residential owner-occupied real property for foundations, driveways and parking lots are not taxable provided they are not performed in connection with landscaping services. Site work and other excavating services rendered to existing commercial, industrial, and income-producing real property for foundations, driveways and parking lots are subject to sales and use tax.

LEGAL DIVISION

September 26, 1989