WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

This information is not current and is being provided for reference purposes only

Ruling 90-20

Landscaping Services

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


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.

LEGAL DIVISION

February 9, 1990