{"id":"7e765319-2ba0-45c3-bdcb-83a4284c79c1","task":"Determine what landscaping and lawn care services are subject to Texas sales and use tax","domain":"comptroller.texas.gov","steps":["Register to collect Texas sales and use tax once landscaping/lawn-care service income exceeds $5,000 in the most recent four calendar quarters (tax collection begins the first day of the following quarter).","Charge tax on covered services: planting/transplanting/removing plants, plant disease treatment, pruning/spraying/fertilizing/watering, mowing/trimming/edging, and tree maintenance.","Do not charge landscaping-service tax on excluded work — deck, retaining wall, fence, or pool construction/repair, or underground sprinkler system installation — these fall under separate new-construction/repair-of-real-property tax rules instead.","Exclude landscape design/architecture professional services (consultation, research, design plans) from sales tax entirely.","Separately state taxable vs. non-taxable charges on invoices — if the taxable portion exceeds 5% of a bundled charge and isn't separately stated, the entire charge is presumed taxable.","Monitor the rolling four-quarter revenue total, since dropping to $5,000 or below stops the collection obligation starting the next quarter (the threshold isn't a one-time trigger)."],"gotchas":["Retaining wall, fence, deck, pool, and irrigation installation are explicitly carved out of taxable 'landscaping services' in Texas and taxed instead under construction/real-property-repair rules — treating them the same as mowing/planting on an invoice is a common compliance error.","The $5,000 threshold is a rolling four-quarter test that can turn collection on and off over time, not a permanent one-time registration event."],"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/7e765319-2ba0-45c3-bdcb-83a4284c79c1"}