- Texas sales and use tax applies to sales of “real property services”
- Real property services include landscaping, cleaning, pest control, and surveying
- Exceptions exist for services purchased by contractors for residential improvements
- Determining hazardous waste and industrial solid waste can be complicated
- Property management companies are subject to rules on real property services
Source: taxconnections.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.