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.

LEGAL DIVISION

October 30, 1989