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You must pay use tax on the cost of your inputs on those items used. Primarily grow nursery stock to sell at retail but later use the nursery stock in a landscaping construction contract Specify the Agricultural production exemption. Give your vendor a completed Form ST3, Certificate of Exemption. Items used or consumed in production may be purchased exempt. You must pay sales or use tax on all taxable items used to produce those plants. Grow your own nursery stock for use only in landscaping construction contracts If you grow your own nursery stock, you will owe sales or use tax depending on how the items are used. Note: Seasonal switch-outs of plants and mulch are a taxable gardening service.įor more information, see Lawn and Garden Maintenance, Tree and Shrub Services.

Top-dressing an area with soil, including reseeding or re-sodding damaged or altered surfaces.

Spreading mulch as part of the initial construction contract.

Preparing ground beds for plant material as part of a construction project.

Installing and maintaining underground irrigation and sprinkler systems.

Installing a timber, segmental block, natural stone, or boulder retaining wall.

Installing flower or vegetable plants or sod as part of an initial construction contract.

Installing edging, poly, and rock in landscape beds.

Grading an area with a skid steer or adding soil.

This includes plants, trees, shrubs, sod, and other materials, supplies, and equipment. You must pay sales or use tax on the cost of items used to complete the contract.

A landscape construction contract is not taxable.