Ezel / Tax Rulings / CT
CT Ruling 90-12 Sales and Use Taxes 1990-01-31

When were masonry and sprinkler installation taxable, and were landscaping and tree-removal services taxable?

Short answer: Under this historical ruling, masonry and sprinkler installation were taxable on existing commercial, industrial, or income-producing property but not at new construction or qualifying owner-occupied one- to three-family homes. Landscaping was taxable at new construction and existing residential or commercial property, and tree removal counted as landscaping. DRS says AN 94(4) obsoleted the ruling.

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This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
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 1990 Connecticut Department of Revenue Services Ruling reflecting the masonry, sprinkler, and landscaping rules then in effect. DRS expressly marks it 'not current' and says Announcement (AN) 94(4) obsoleted it. Its property-type distinctions and tree-removal classification should not be assumed current or applied to different projects. 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 ruling "not current" and states that it was obsoleted by Announcement (AN) 94(4).

Plain-English summary

DRS said specialized masonry and stone work was not landscaping, but it still fell within the historical real-property services provision. Masonry was taxable on existing commercial, industrial, or income-producing property. It was not taxable at new construction or at existing one-, two-, or three-family property that was exclusively residential and owner-occupied.

Sprinkler-system installation followed the same property split: nontaxable at new construction and qualifying owner-occupied residential property, but taxable at existing commercial, industrial, or income-producing property.

Landscaping received broader taxable treatment. Landscaping at new construction, existing residential real estate, and existing commercial property was taxable, and tree removal was treated as part of landscaping.

What this means for you

The historical ruling classified masonry separately from landscaping but still sourced both results to the property and work involved. AN 94(4) later obsoleted the published guidance.

Common questions

Was masonry considered landscaping? No.

Was masonry at new construction taxable? Not under this ruling.

Was tree removal treated as landscaping? Yes.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(I), as amended by 1989 Conn. Pub. Acts 251.
  • Announcement (AN) 94(4) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 90-12, Landscaping

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

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

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