In Nebraska, clarification is included in a new regulation. Any materials, equipment, and/or supplies used to supply pest control services are taxable. This includes contracted services as well. Pest control services are defined as those services intended to inspect for, detect, eliminate, neutralize, or control animals that infest buildings, plants, lawns, and any other property. Lawn service providers that use pest control chemicals are also liable for the collection of tax on their charges. However, if services are being performed to apply agricultural chemicals to land, crops, or animals in a commercial agriculture context, the services will not be taxable. (Reg 1-100 Pest Control Services, Sec. 77-2702.07, R.R.S. 2003, October 1, 2003)