Virginia has changed its treatment of landscaping contractors. Previously, these contractors were viewed as retailers of the course of their business and collected sales tax from the purchasers of these items at the time of sale. Under the Virginia Tax Commissioner’s changes, landscaping contractors are now viewed as providers of real property services. Landscaping contractors are now responsible for the sales and use tax on their purchases of items such as trees, sod, silt, shrubbery or other items that become real property upon installation. (Virginia Ruling of the Commissioner, P.D. 07-171, 11/07/2007)