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 89-273


This Ruling has been obsoleted by AN 2000(8)

The total gross receipts for landscaping services are subject to sales and use tax.

Landscapers may purchase bolts, cables, and lags for resale in the regular course of business without payment of the sales and use tax provided they issue valid resale certificates to their suppliers and separately state such items on their invoice for landscaping services.


December 12, 1989