The term does not include the addition of sprinkler systems, retaining walls, ponds, pools, or fences, or other construction activities or services provided by landscape designers or landscape architects, such as consultation, research, preparation of general or specific design or detail plans, studies, specifications, or supervision, or any other professional services or functions within the definition of the practice of engineering or architecture. Landscaping services performed by landscape designers or landscape architects are taxable. Another example is lawn and yard maintenance, which includes mowing, trimming, fertilizing, watering, and any other treatment or service that may be performed on private or commercial yards or lawns. It also includes maintenance of trees and plants whether inside or outside a building. Maintaining land belonging to a governmental entity if the service is required by the governmental entity is not yard maintenance.
Surveying is a real property service.
It includes activities performed to determine or confirm the boundaries of real property, or to determine or confirm the location of structures or other improvements in relation to the boundaries of the property by the use of relevant elements of law, research, measurement, analysis, computation, mapping, and land description. The term does not include activities performed after taxable surveying has been completed to search the surveyed area for items of archaeological or historic significance. In many cases, it may seem obvious that the work is being done in connection with construction of a new residential structure. In other cases, the real property service provider may have no idea whether the work qualifies as a nontaxable service. The real property service provider is not responsible for making this determination.