Current through September 9, 2024
(a)
Landscaping and horticulture services.
(1)
(A) The
term "landscaping services" means such services as the planting of trees,
shrubs, flowering and nonflowering plants, and sod; landscape planning; lawn
and garden installation; and constructing, remodeling or repairing irrigation
or lawn sprinkler systems, patios (other than asphalt, tar, macadam or poured
concrete), walkways (other than asphalt, tar, macadam or poured concrete) and
driveways (other than asphalt, tar, macadam or poured concrete).
(B) The construction, remodeling or repair of
ponds, fences, gates, and walls (other than walls that are part of the
structure of a building) are presumed to be landscaping services until the
contrary is established. This presumption may be rebutted only if the service
provider clearly establishes that the services rendered are not intended to be
landscaping services, such as when an action is mandated by statute. For
example, a service provider installing a fence that encloses a swimming pool
and that is installed to comply with a law requiring that swimming pools be
enclosed may establish that the services rendered are not intended to be
landscaping services. In addition, the installation of any chainlink fencing
and the installation of any fencing used to contain livestock on a farm are not
considered to be landscaping services. The installation of outdoor lighting,
poured concrete or asphalt patios, sidewalks and parking lots, any chainlink
fencing and any fencing used to contain livestock on a farm are taxable under
section
12-407(2)(i)(I)
of the general statutes when rendered to existing industrial, commercial or
income-producing real property. The installation of outdoor lighting and poured
concrete or asphalt patios, sidewalks and parking lots are taxable under
section
12-407(2)(i)(BB)
of the general statutes when rendered to real property other than industrial,
commercial or income-producing real property.
(2) Horticulture services. The term
"horticulture services" means such services as tree trimming, tree removal,
spraying, arborist services, lawn inspection and analysis services, ornamental
tree, bush and flower planting, pruning, maintenance, removal and surgery,
whether rendered to exterior or interior plants, as well as providing
horticultural advice.
(3) Also
included in landscaping and horticulture services are lawn and garden services,
such as weeding, mulching, fertilizing, raking, watering and mowing. For
purposes of this section, the term "lawn" means lawns on both residential and
nonresidential property, golf courses, and any other areas requiring mowing or
maintenance. Lawn and garden services provided on a "casual sale" basis are not
taxable. For purposes of this section, a "casual sale" means providing lawn and
garden services to three or fewer residences per season by an individual who is
not otherwise engaged in the trade or business of providing such
services.
(4) Persons engaged in
tree trimming and removal are rendering taxable landscaping and horticulture
services.
(b)
Landscaping and horticulture services as contrasted with civil
engineering and landscape architecture. The functions normally involved
in landscaping or horticulture services are considered to be services
enumerated under section
12-407(2)(i)(V)
of the general statutes, no matter by whom provided. However, services
performed by a licensed civil engineer or landscape architect are not taxable
as landscaping and horticulture services if those services are normally
considered to be part of civil engineering or landscape architecture.
Examples of services that are considered to be part of civil
engineering or landscape architecture services and that are not taxable as
landscaping and horticulture services when performed by a licensed civil
engineer or landscape architect include site assessment and analysis,
environmental impact studies, master planning, preparation of wetland approval
packages, hydraulic or hydrologic analysis, preparation of site layout or
utility layout, preparation of storm water management plans, preparation of
design development drawings, preparation of site plan approval packages,
preparation of site construction drawings, and meetings with regulatory
agencies governing design parameters.
(c)
Charges by service
providers.
(1) Landscaping and
horticulture services are taxable in all instances, whether rendered with
respect to new construction or existing property, to industrial, commercial or
income-producing real property (as defined in Conn. Agencies Regs. §
12-407(2)(i)(I)-1
) or to property other than industrial, commercial or income-producing real
property (as defined in Conn. Agencies Regs. §
12-407(2)(i)(BB)-1
).
(2) The total charges for
landscaping and horticulture services are subject to tax, inclusive of charges
for tangible personal property installed, such as gravel, sod or loam, as well
as charges for services provided as an integral part of the landscaping job,
such as excavating, land clearing and grading.
(d)
Purchases by service
providers.
(1) Because providers of
landscape and horticulture services are considered the consumers of supplies
that are used by them in providing their services, sales to a landscape or
horticulture service provider of tangible personal property that such provider
uses in rendering landscape and horticulture services are retail sales and are
taxable, except as otherwise provided in subdivision (2) of this
subsection.
(2) Section
12-410(2)(B)
of the general statutes permits landscapers to purchase items such as soil,
mulch, gravel, bolts, cables, lags, trees, bushes and other plants to be used
in rendering landscaping services, which will be physically incorporated on or
physically applied to the premises of the service recipient, for resale in the
regular course of business without payment of tax. Landscaping service
providers shall issue valid resale certificates to their suppliers, separately
state such items on the bill or invoice for landscaping services and charge tax
thereon. Similarly, horticulturists may purchase items such as fertilizer,
insecticide, herbicide, trees, bushes and other plants to be used in rendering
horticulture services for resale in the regular course of business without
payment of tax. Horticulture service providers shall issue valid resale
certificates to their suppliers, separately state such items on the bill or
invoice for horticulture services and charge tax thereon.
(e)
Where landscaping and horticulture
services are deemed to be rendered. Landscaping and horticulture
services are deemed to be rendered at the location of the real property
affected. If the landscaping and horticulture services are rendered with
respect to real property located within Connecticut, such services shall be
taxable, notwithstanding the fact that the materials consumed in rendering such
services were purchased outside Connecticut, the contract for services was
negotiated or executed outside Connecticut, work with respect to such services
is performed for the service provider outside Connecticut, the bill or invoice
for such services is mailed to or from an address outside Connecticut, or the
purchaser of such services is a nonresident.
