Landscaping Contractors


A landscape construction contract is not taxable.

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

Examples of construction contracts:

  • Building a deck
  • Grading an area with a skid steer or adding soil
  • Installing a brick walkway or driveway
  • Installing edging, poly, and rock in landscape beds
  • Installing nightscape lighting
  • Installing flower or vegetable plants or sod as part of an initial construction contract
  • Installing a timber, segmental block, natural stone, or boulder retaining wall
  • Installing and maintaining underground irrigation and sprinkler systems
  • Planting trees, shrubs, and perennials
  • Preparing ground beds for plant material as part of a construction project
  • Spreading mulch as part of the initial construction contract
  • Top-dressing an area with soil, including reseeding or re-sodding damaged or altered surfaces

Note: Seasonal switch-outs of plants and mulch are a taxable gardening service.

For more information, see Lawn and Garden Maintenance, Tree and Shrub Services.