Landscaping
Sales tax at the rate of 5.75 percent is imposed on charges for landscaping. Landscaping means the activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic effect; the addition, removal, or modification of retaining walls, ponds, sprinkler systems, or other landscape construction services; other 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 associated with landscaping.