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This Ruling has been obsoleted in part by AN 94(3); obsoleted by AN 2000(8)

Ruling 90-20

Landscaping Services

Landscaping services to both residential and commercial property is subject to tax.

Land surveying services involving the subdividing of both residential and commercial property are subject to tax. Additionally, stakeout of all real estate development projects is taxable.

Site feasibility studies, site development engineering, roadway design, drainage, and septic designs are not subject to tax.


February 9, 1990