Ruling 89-232, Landscaping
This information is not current and is being provided for reference purposes only
This Ruling has been obsoleted by AN 2000(8)
The total gross receipts for landscape and horticultural 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 horticultural services.
November 22, 1989