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


Special Notice Concerning Landscaping and Horticultural Contractors

This TSSN is obsoleted by AN 2000(8)


A provider of landscaping and horticultural services is a contractor in accordance with Section 12-426-18 of the Regulations of Connecticut State Agencies* and is required to operate in accordance with its rules. Landscaping and horticultural services include, but are not limited to, the following: landscape planning and landscape architecture; the planting of and caring for trees, shrubs, fruits, vegetables, and flowers; the seeding, weeding, mulching, fertilizing, raking, and mowing of lawns**; exterior or interior plant maintenance, including spraying, tree trimming, pruning or tree removal and other lawn and garden services. Excavating, land clearing and rough grading services that are rendered as an integral part of a landscaping job are also taxable as part of the total gross receipts for a landscaping service.


A landscaping or horticultural contractor is the final consumer of materials and supplies that are used in rendering these services and the contractor must pay the applicable Sales and Use Taxes on these purchases.

The total charge for landscaping or horticultural services, whether rendered to new construction, residential property, commercial, industrial or income producing property, is subject to the Sales and Use Taxes in accordance with Conn. Gen. Stat. Section 12-407 (2) (i) (X). Sales and Use Taxes must be imposed on the portion of the bill attributable to service which includes charges for labor, overhead, profit and markup on materials and labor. Sales and Use Taxes do not apply to the charge for materials and supplies on which tax has previously been paid by the contractor. Adequate records must be maintained by the contractor to substantiate that the portion of the charge attributable to service has not been understated.


When the contractor is also a permittee in the business of selling landscaping or horticulture supplies or materials, the contractor may purchase all supplies and materials as a retailer with a resale certificate and shall collect tax from the person to whom the materials or supplies are sold at retail. The contractor will, however, be held strictly accountable for the payment of Use Tax on any supplies or materials removed from inventory and used in fulfilling a landscaping or horticultural contract.


This ruling is effective for all sales made on or after April 1, 1991. Any prior ruling that requires the landscape or horticultural contractor to charge tax on the cost of materials and supplies on which the contractor has already paid tax and/or that allows landscape or horticultural contractor to purchase certain items for resale, such as trees and shrubs, is hereby revoked.

*Please consult Regulation 12-426-18 for further information on the taxation of contractor services.

** Casual and Occasional Lawn Mowing Service - The rendering of a lawn mowing service on a casual and occasional basis is not taxable. Occasional/casual lawn mowing service is defined as performing a total of no more than three jobs per season to residential real property which is not performed by an individual in the trade or business. The charge for lawn mowing services provided to one or more customers on an ongoing basis is subject to Sales and Use Taxes.


FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page.  Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

TSSN-43 (New 2/91)