Texas homebuilder tax refund.

Landscaping services purchased for model homes by a homebuilder in Texas partially qualified for a sales tax refund. This refund was applicable only to services rendered to make the model homes ready for residence and did not include services for cleaning and lawn maintenance that were provided while the model homes were being used for another purpose such as a sales office. Related charges such as waste removal services were subject to tax because the construction materials were determined to be municipal instead of industrial waste. The rental of portable toilets was subject to tax because the renter was liable for custody and control of the toilets. (Comptroller of Public Accounts, Hearing No. 200309201H, September 24, 2003)

Posted on February 15, 2004