Lawn and garden service providers, arbalists and other tree care service providers must have a Texas sales and use tax permit and collect sales tax on the total amount charged for these services. You must pay sales tax on supplies and equipment used in landscaping and lawn care. There is no exemption for buying or renting wheelbarrows, lawnmowers, wire cutters, gloves and other equipment, tools and supplies. The state of Texas does not usually levy sales taxes on the vast majority of services provided.
However, there are some services that are taxable. Examples include cable television services, entertainment services, waste collection services, flower services, construction services (provided that materials are charged separately), mobile telecommunications services, landline communication services, services of natural gas and electricity and non-residential real estate property repair and remodeling services, this means that a web designer would not be required to collect sales tax, while a florist could be required to collect sales tax. Lawn and plant care and garden services include any work you do to maintain or improve lawns, patios, and ornamental plants and trees. These services include consultation, research, design plan preparation, and other engineering or architectural services.
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