This is a guidebook for contractors who purchase landscaping, pest control and other real property services and for those service providers. Real property services include landscaping, pest control services, janitorial services, garbage removal services, surveying, etc. The sales tax treatment of these services and other miscellaneous items that contractors purchase are discussed in detail.
- contractors who manufacture
- mold remediation
- silt fencing
It is important to understand the appropriate tax treatment of these services as service providers as well as purchasers.