This is now bordering on the insane. I gave you direct links to the CT tax regulations and you reply with "a friend told me this, so I'm good." and a link to a for-profit, bordering on generic, sales tax site and tell me to read that. What it tells me is that a Yoga teacher doesn't have to collect taxes, but a janitorial service does. Did you even look at it? I gave you direct links to the same CT.gov site you were referencing, albeit the code specifically related to lawn and landscape services. You are focused on that Building Contractors guide ("a general guide for the proper treatment of sales and use taxes as they relate to the construction industry."), while not looking at the index and seeing that page 42 covers landscaping and hort and also ignoring the actual enumerated services that accompany it in the linked regulations. Scroll down to "Landscaping and Horticulture Services", skip past the link to that guide, and click on the actual agency regulations link: http://www.ct.gov/drs/cwp/view.asp?a=1477&Q=269930&drsPNavCtr=|40829|#40952 If you really want to stay with the Building Contractors guide, you might leave that page 11 and head to page 42. http://www.ct.gov/drs/lib/drs/publications/pubsip/2006/ip06-35.pdf So, tell me what I'm missing here, via this active since 1999 regulation: (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 la (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).