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 ( 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:

Please check our Frequently Asked Questions page.

Ruling 89-122, Casual Sale

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

This Ruling has been obsoleted by AN 2000(8) 

Occasional/casual lawnmowing means an individual performing one, two or three jobs per season to residential real estate which is not rendered by a trade or business. (In this situation, an individual may or may not be a minor.) The charge for lawn-mowing services provided to one or more customers on an ongoing basis constitutes a trade or business, and this would be subject to sales and use tax.


September 26, 1989