TX—Sales & Use Tax: Landscaping and Lawn Care Services Taxability
TX: The Comptroller of Public Accounts has issued a publication discussing the applicability of the Texas sales and use tax to landscaping, lawn, and plant care services. The publication provides that individuals must collect sales and use tax if they do any landscaping or lawn or plant care. It includes all work to maintain or improve lawns, gardens, ornamental plants, and trees. The publication lists taxable and non-taxable landscaping and lawn care services and advises
Taxpayers to report non-taxable service charges separately from taxable services to avoid tax collection. In addition, the publication deals with, among other things, the taxation of materials, supplies, and equipment; reselling a landscaping service; Applicability of the tax to landscape gardeners and architects; self-employed lawn and garden maintenance services and liens for construction work, including landscaping of new residential buildings.
About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC, we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.
