Post-fire cleanup services for residences, which includes any boarding up or the application of tarps is all considered to be part of a taxable real property service. The cleanup of a residence after a fire, including hauling away the damaged building materials, is also considered a taxable service. However, partial demolition, such as the removal of walls or cabinets, is not taxable as long as the labor is separately stated. (Texas Comptroller of Public Accounts, Letter No. 200311224L, November 17, 2003)