A notice was issued by the New Jersey Division of Taxation stating that given the difficulty of itemizing taxable services and items in multi-trade construction contracts, this requirement will be waived when the following services are involved: landscaping, installing carpeting or other flooring, and installing security systems, including burglar security and fire alarms. This notice can only be exercised when there is a subcontractor performing the capital improvement services as part of a multi-trade contract. (Notice to Construction Industry, New Jersey Division of Taxation, April 22, 2008)