Section 9-473. LANDSCAPING

 

473.1Landscaping is the activity of arranging or modifying an area of land or natural scenery, by planting, removing or replacing plant life or by altering the contours of the ground. The services of landscaping and landscape construction, design, and architecture are taxable. Examples of services subject to tax under landscaping include, but are not limited to, the following:

 

(a) Landscape consultation, research, or design;

 

(b) Landscape site planning, analysis, or assessment;

 

(c) Selection of plant materials;

 

(d) Stump and tree removal;

 

(e) Transplanting trees, shrubs, and other vegetation; or

 

(f) Planting or replacing flowers, shrubs, trees or other vegetation.

 

473.2Further examples of services which are taxable when performed under a landscaping contract include the following:

 

(a) Installation of railroad ties, timberwork, or stonework;

 

(b) Installation of fencing, patios, walkways, or decks;

 

(c) Installation of retaining walls, drainage, or sprinkler systems;

 

(d) Installation of ponds; or

 

(f) Grading and sodding.

 

473.3Vendors providing landscaping services or performing landscaping contracts may issue a resale certificate on all tangible personal property that will be sold or transferred as part of the taxable service or taxable contract.

 

For example, a landscape contractor who purchases trees and shrubs for installation may issue a resale certificate for those materials.

 

473.4Vendors providing temporary help to perform landscaping services shall be required to collect the sales tax on the charges for that service. The tax shall be collected even if the temporary help performs some inconsequential nontaxable services. However, vendors providing temporary help for nontaxable services shall not be required to collect the tax if that help also performs some inconsequential taxable landscaping services.

 

source

Final Rulemaking published at 36 DCR 8057, 8064 (November 24, 1989).