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 89-185


This Ruling has been obsoleted by AN 94(4)obsoleted by AN 2000(8)

In response to your recent inquiry, this letter is to advise you that it is the opinion of the Legal Division that the construction of a pond is subject to the sales and use tax as a landscaping and horticultural service pursuant to section 12-407(2)(i)(X) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

Because "landscaping and horticultural services" are now among our enumerated services, the sales tax is applicable to services rendered both to residential property, as well as to industrial, commercial and income-producing property.


October 31, 1989