When it comes to landscaping projects in Harris County, Texas, there are certain requirements that must be met. Depending on the size of the property, the ordinance sets minimum requirements for planting street trees, parking trees and shrubs. If you are gardening or caring for lawns or plants, you should collect sales and use taxes. Gardening and lawn and plant care services include any work you do to maintain or improve lawns, gardens, and ornamental plants and trees.
Gardening and lawn care are not taxable when purchased by a contractor or homebuilder as part of the improvement of a building with a new residence. This exclusion applies to the construction of model housing and speculative housing to be sold for residential use, but not to improvements that will be used as offices. For example, taxes must be paid for the gardening of a sales office, even if it is located in the residential development. If you design a new residential structure for a contractor, you are responsible for billing and collecting taxes until the contractor issues a certificate attesting that the service is part of an improvement of a building with a new residential structure.
If it is later determined that the work is not tax-exempt, the person who issued the certification will be responsible for paying the tax. Transform your outdoor space with the best tile patio installation services from Texas Garden Materials Landscape in Houston. Retaining wall blocks and garden wall blocks are versatile materials used in landscaping and construction to create functional and aesthetically pleasing walls. In a lump sum contract (a single quantity for materials and labor), the landscaper pays taxes when purchasing the materials and does not collect taxes from the customer. Both the City of Houston and Harris County require that a species of tree be chosen from the list of street trees in the city of Houston. Texas Garden Materials Landscape Supply offers fast mulch delivery services for residential and commercial outdoor projects in areas of the greater Houston area, including West University Place, Heights, Memorial, Bellaire, Meyerland, Pearland, Sugar Land, Richmond, Rosenberg, Katy, The Woodlands, Cypress, Fulshear, and more.
Both the City of Houston and Harris County require that a tree be selected from the list of trees in parking lots in the city of Houston. You can find several mulch options at the TGM Landscape Supply store, which offers the best mulch in Houston. Landscape services do not include the construction or repair of terraces, retaining walls, fences or pools, or the installation of underground sprinkler systems. Give a resale certificate to the supplier when you purchase fertilizers, plants, flower bed borders, herbicides, and processed soil, sand and gravel used to care for taxable gardens or lawns. While the City of Houston Landscape Ordinance and the Harris County Landscaping Ordinance are remarkably similar, there are also some fundamental differences.
You must separate the charge for tax-exempt professional services from any charge for taxable landscape services, or the total charge will be presumed to be taxable if the taxable portion is greater than 5 percent.