Here's a little background for this question. I have an opportunity to offer a proposal on an annual commercial account (apartment). The owner of the property currently uses a crew that doesn't have worker's comp, liability insurance, etc. The property manager is unhappy with the current crew since they only offer the mow and blow option on a two week schedule, which they rarely stick to and the property looks like hell on a regular basis. I will offer a broader selection of services and options including the standard mow, edge, debris removal, gutter cleaning, pressure washing the sidewalks and walk ways, tree limb cutting and removal, parking lot striping, hedge and shrub trimming, and so on. My question for the Texas Operator's is will I have to include a sales tax for these labor services? I plan to start my business in the next few weeks since everything is lined up, but this one question keeps coming up. I plan to offer the same services to the local residential neighborhoods as well, so will I need to include a sales tax on those as well? Any info you guys can supply would be a great help, thanks!