In the state of Texas, lot staking surveying is not a taxable service as long as the services being performed are for a new residential structure. However, these surveying services will be taxable if they are performed as an improvement on a nonresidential project, even if it is somehow connected to new construction. The definition of a contractor in this scenario would include either the builder or the developer and proper documentation must be presented to the surveyor showing the service is not taxable. (Letter, Texas Comptroller of Public Accounts, No. 200301674L, January 7, 2003)