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Ezel / Tax Rulings / CT
CT Ruling 89-122 Sales and Use Taxes 1989-09-26

When did lawn-mowing work count as an occasional service rather than a taxable trade or business?

Short answer: One to three residential lawn-mowing jobs per season by an individual outside a trade or business were occasional or casual. Ongoing mowing for one or more customers was a taxable trade or business. DRS says AN 2000(8) obsoleted the ruling.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the casual-versus-business lawn-mowing rule then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 2000(8) obsoleted it. The historical distinction depends on the number of seasonal residential jobs and whether services were provided on an ongoing basis. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current treatment.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 2000(8) obsoleted the ruling.

Plain-English summary

An individual performing one, two, or three lawn-mowing jobs per season for residential real estate outside a trade or business was performing occasional or casual work. The individual could be a minor or an adult.

Ongoing lawn-mowing services for one or more customers constituted a trade or business and were subject to sales and use tax.

What this means for you

The historical ruling drew the line at limited seasonal jobs versus ongoing customer work. AN 2000(8) later obsoleted the guidance.

Common questions

How many jobs could be occasional or casual? One, two, or three per season.

Did the individual's age control? No; the person could be a minor or adult.

Was ongoing mowing taxable? Yes.

Citations and references

  • Announcement (AN) 2000(8) -- identified by DRS as obsoleting the ruling.

Source

Original ruling text

Ruling 89-122, Casual Sale

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

This Ruling has been obsoleted by AN 2000(8)

Occasional/casual lawnmowing means an individual performing one, two or three jobs per season to residential real estate which is not rendered by a trade or business. (In this situation, an individual may or may not be a minor.) The charge for lawn-mowing services provided to one or more customers on an ongoing basis constitutes a trade or business, and this would be subject to sales and use tax.

LEGAL DIVISION

September 26, 1989

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