Connecticut State Department of Revenue Services

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Ruling 89-212

Landscape/Architect

This Ruling has been obsoleted by AN 2000(8)

The services that you describe, i.e., site assessment and analysis; environmental impact studies; schematic design concepts; site planning; plan review; rezoning requests and wetlands approval are not taxable services. The Department has previously ruled that landscape architecture is taxable as a landscaping service.

LEGAL DIVISION

November 15, 1989