Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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

Ruling 89-173, Exemption - Governmental

This Ruling has been obsoleted by AN 2000(8) 

The total gross receipts for landscaping services are subject to sales and use tax pursuant to section 12-408(2)(i)(X) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Tree removal services are considered to be part of landscaping services.

Landscapers may accept resale certificates from construction contractors for fulfilling federal, state or municipal government contracts provided the benefit of the landscaping service is to the real property owned by the exempt entity.


October 30, 1989