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This Ruling has been obsoleted by AN 2000(8)

Ruling 89-273

Landscaping


The total gross receipts for landscaping services are subject to sales and use tax.

Landscapers may purchase bolts, cables, and lags for resale in the regular course of business without payment of the sales and use tax provided they issue valid resale certificates to their suppliers and separately state such items on their invoice for landscaping services.

LEGAL DIVISION

December 12, 1989