Ruling 90-12

Landscaping

This Ruling has been obsoleted by AN 94(4)

Masonry work performed by special trade contractors primarily engaged in masonry work, stone setting and other stone work is not considered to be a landscaping service.

However, masonry work falls under the purview of Section § 12-407(2)(i)(I) of the Connecticut General Statutes as amended by Public Act 89-251. Accordingly, masonry work performed on existing commercial, industrial or income producing property is subject to the sales and use tax. Masonry work provided to new construction or existing one, two or three family exclusively residential owner occupied real property is not taxable.

Labor or service charges for the installation of sprinkler systems provided to new construction or existing one, two or three family exclusively residential owner occupied real property are not taxable. Labor or service charges for the installation of sprinkler systems performed on existing commercial industrial or income producing property are subject to sales and use tax.

Landscaping services rendered to new construction, existing residential real estate and existing commercial real property are taxable. Tree removal services are considered to be a part of landscaping services.

LEGAL DIVISION

January 31, 1990