True or False: Landscape maintenance services are taxable under Sales Tax Law.

Landscape maintenance services are generally not considered taxable under Sales Tax Law in many jurisdictions. This is primarily because maintenance services are categorized differently from tangible goods or construction services that include materials. Services that involve mere labor, such as mowing, trimming, and other ongoing landscape maintenance tasks, do not typically fall under taxable services.

However, it is essential to note that if any materials are sold or included with the service, such as plants or fertilizer, those materials may incur sales tax. Therefore, the interplay between services and materials is crucial, but routine maintenance services alone remain tax-exempt. Understanding this distinction is vital for anyone involved in offering or utilizing landscape maintenance services to ensure compliance with local tax regulations.