Connecticut State Department of Revenue Services

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Ruling 89-232, Landscaping

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

This Ruling has been obsoleted by AN 2000(8) 

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