Well Skookum, I don't know why, but I did read your post and it sounds like you explained it clearly. However, like I already said, each state has its own laws, so it doesn't matter to you how we in NJ are dealing with the examples you present. Hopefully one of your Indy neighbors will chime in. The first 3 paragraphs you wrote are the same as here IF the newly seeded lawn is a Capital Improvement to Real Property. The only exception is in NJ, services are taxible.