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Effective October 1 , 1995 , landscaping , lawn care , pest control , surveying , building and grounds cleaning and waste removal services are not taxable services if purchased by a contractor or home builder as part of a contract to build a new residential structure . The science department , including all of its members , vehemently oppose the board curriculum committee 's draft that include the words intelligent design in our curriculum . In the subsequent administrative hearing , the judge explained that inasmuch as ( a ) the theme park existed before the system was added , and ( b ) that the system merely upgraded or enhanced the park , the installation was taxable as real property remodeling . It was n't until well after the turn of the century that people understood the importance of his work . We told the landscaping company that it should presume that its services are taxable and collect tax on the total charge unless the builder or contractor certifies in writing that the service is part of an improvement of real property with a new residential structure . It was donated to the school or to a teacher because it was so big he could n't basically take it home with him , so it was donated to him and it was in the back of his classroom .