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 89-212


This Ruling has been obsoleted by AN 2000(8)

The services that you describe, i.e., site assessment and analysis; environmental impact studies; schematic design concepts; site planning; plan review; rezoning requests and wetlands approval are not taxable services. The Department has previously ruled that landscape architecture is taxable as a landscaping service.


November 15, 1989