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.

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.

LEGAL DIVISION

November 22, 1989