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This Ruling has been obsoleted by AN 2000(8)

Ruling 89-232

Landscaping


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