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Ezel / Tax Rulings / CT
CT Ruling 89-212 Sales and Use Taxes 1989-11-15

Which landscape-planning services were nontaxable, and was landscape architecture taxable, under Connecticut Ruling 89-212?

Short answer: Site assessment, environmental-impact studies, schematic concepts, site planning, plan review, rezoning requests, and wetlands approval were not taxable. Landscape architecture was taxable as landscaping. DRS says AN 2000(8) obsoleted the ruling.

Apply this to your situation

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 landscape-service classifications then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 2000(8) obsoleted it. Its distinction between the listed planning and approval services and taxable landscape architecture should not be assumed current. 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 your specific situation.
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

DRS said site assessment and analysis, environmental-impact studies, schematic design concepts, site planning, plan review, rezoning requests, and wetlands approval were not taxable services.

Landscape architecture itself was taxable as a landscaping service.

What this means for you

The historical ruling separated the listed planning, review, and approval work from landscape architecture. AN 2000(8) later obsoleted the guidance.

Common questions

Were site assessment and environmental-impact studies taxable? No under the ruling.

Were site planning, plan review, rezoning requests, and wetlands approval taxable? No.

Was landscape architecture taxable? Yes, as a landscaping service.

Citations and references

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

Source

Original ruling text

Ruling 89-212, Landscape/Architect

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

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

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