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Ezel / Tax Rulings / CT
CT Ruling 89-232 Sales and Use Taxes 1989-11-22

Were total receipts from landscape, horticultural, and tree-removal services subject to Connecticut sales and use tax?

Short answer: Yes under this historical ruling. Total gross receipts from landscape and horticultural services were taxable, and tree removal counted as a horticultural service. DRS marks the information not current and 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 landscaping and horticultural-service rules then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 2000(8) obsoleted it. Its treatment of total receipts and tree removal 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

The ruling treated total gross receipts from landscape and horticultural services as subject to sales and use tax. DRS included tree removal within horticultural services.

What this means for you

Under the historical ruling, tree removal followed the same taxable treatment as other horticultural services. AN 2000(8) later obsoleted the guidance.

Common questions

Were landscape and horticultural services taxable? Yes, on total gross receipts.

Did horticultural services include tree removal? Yes under the ruling.

Citations and references

  • Conn. Gen. Stat. § 12-408(2)(i)(X), as cited in the ruling.
  • Public Act No. 89-251, as cited in the ruling.
  • Announcement (AN) 2000(8) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

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

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