Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-113, Landscaping - Service Contractors

This information is not current and is being provided for reference purposes only

This Ruling is obsoleted in part by AN 94(4); obsoleted by AN 2000(8)

The total gross receipts for landscape design services are subject to sales and use tax pursuant to section 12-407(2)(i)(X) of the Connecticut General Statutes, as amended by Public Act No. 89-251. Charges for excavating, land clearing and grading services that are performed as an integral part of landscaping jobs are subject to sales and use tax.

Landscape design services rendered to contractors for new construction are subject to sales and use tax.

Installations of septic systems, excavating, land clearing and grading services rendered to new construction are not subject to sales and use tax provided they are not performed in connection with landscaping services.

LEGAL DIVISION

September 26, 1989