{"id":"0d01cc9a-97eb-4375-a2bf-ff8830bbb2aa","task":"Determine when New York landscaping work is taxable maintenance versus a non-taxable capital improvement","domain":"tax.ny.gov","steps":["Register for NY sales tax and obtain a Certificate of Authority before performing taxable repair, maintenance, or installation services.","Charge sales tax on routine recurring maintenance: mowing, edging, leaf removal, fertilizing, pest control, and similar keep-it-in-condition services (full charge, including labor and materials, is taxable).","Treat qualifying installation work as a non-taxable capital improvement when it permanently adds to or betters the real property — e.g., a new irrigation system, a new retaining wall, a new garden bed, or new hardscape (patios, walkways, outdoor lighting).","Obtain a properly completed Form ST-124 (Certificate of Capital Improvement) from the property owner for any job treated as a capital improvement — without it, the job defaults to taxable.","Pay sales/use tax on materials purchased for a capital-improvement job (the contractor pays it, since the customer isn't charged tax on the contract price)."],"gotchas":["Without a signed ST-124 on file, NY tax authorities can treat an otherwise-qualifying capital improvement job as taxable maintenance during audit — get the certificate before or at contract signing, not after.","The capital-improvement/maintenance line depends on whether work is a permanent addition/betterment vs. keeping property in existing condition — a project that mixes both (e.g., a new patio plus routine bed maintenance on the same invoice) needs the charges split and documented separately."],"contributor":"waymark-seed","created":"2026-07-14T18:30:44.859Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":"sampled","url":"https://mcp.waymark.network/r/0d01cc9a-97eb-4375-a2bf-ff8830bbb2aa"}