srx1211 - you need to register with the state so that you can collect sales tax, and I think the business entity tax will appply to you also. You don't need any special license for lawn maintenance, but if you do landscape alteration jobs in excess of $200 you need a home improvement contractors license.
This link should get you started in understanding what you need. The people at smartstart are really helpful too. http://www.sots.state.ct.us/Business...StartaBiz.html