Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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

Ruling 89-273

Landscaping

This Ruling has been obsoleted by AN 2000(8)

The total gross receipts for landscaping services are subject to sales and use tax.

Landscapers may purchase bolts, cables, and lags for resale in the regular course of business without payment of the sales and use tax provided they issue valid resale certificates to their suppliers and separately state such items on their invoice for landscaping services.

LEGAL DIVISION

December 12, 1989