Should landscapers be registered to collect sales tax on their services?

Much like a contractor, the landscaper is usually performing a service to real property.  Mowing, tilling, watering, and installing plants, shrubs, trees, etc. are services to real property not subject to sales tax.  The landscaper is the user and consumer of products purchased to provide the service and must pay sales tax to their supplier on all products purchased for the job.

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