GC: n
CT: Landscape and horticultural services.
(1) Introduction. This section provides tax reporting instructions for persons who provide landscape and horticultural services. This section does not apply to silvicultural activities or to horticultural services provided to farmers. Silviculture means the commercial production of timber and includes activities such as growing seed into seedlings, planting, fertilizer and pesticide application, pruning and thinning as provided to timber growers. Silvicultural activities are generally subject to the extracting B&O tax classification or the service and other business activities B&O tax classification. (See WAC 458-20-135 and 458-20-224.)
(2) Retail landscape and horticultural services. Landscape and horticultural services which are retail sales include:
(a) Grading, filling, leveling, planting, seeding, sodding, removing, cutting, trimming, pruning, mulching, aerating, applying chemicals, watering, and fertilizing to establish, promote, or control the growth of trees, shrubs, flowers, grass, ground cover and other flora for ornamentation or other nonagricultural purposes.
(b) The sale or rental of landscaping materials and the construction of sprinkling systems, walks, pools, fences, trellises, rockeries, and retaining walls.
(c) Cultivating fruits, flowers, and vegetables for consumers other than farmers.
(d) All tree trimming other than for farmers or persons engaged in silviculture. This includes all trimming for size, shape, aesthetics, removal of diseased branches, and removal of limbs because they are too close to structures. It does not include tree trimming performed for public and private electric utilities or at the direction of electric utilities to keep power lines, distribution lines, or equipment free of tree branches or brush.
(3) Nonretail landscape and horticultural services. Landscape and horticultural services which are not retail sales include:
(a) Landscape design services performed by a landscape architect separate from a contract for landscape maintenance.
(b) Planting trees for farmers.
(c) Thinning or planting of trees for persons who are involved in the commercial production of timber. These are silvicultural activities and silvicultural activities are not considered to be horticultural or landscape maintenance activities.
S: http://apps.leg.wa.gov/wac/default.aspx?cite=458-20-226 (last access: 26 December 2014)
N: 1. From verb trim: mid-15c., probably from Old English trymian, trymman “strengthen, fortify, confirm; comfort; incite; set in order, arrange, prepare, make ready; become strong,” from trum “strong, stable,” from Proto-Germanic trum-, from PIE dru-mo-, suffixed form of deru- “to be firm, solid, steadfast”. Examples in Middle English are wanting.
First Known Use of trimming: circa 1518.
2. The operation of removing the side buds and side shoots from a young plant.
3. Tree pruning is performed in order to protect the tree or shrub while trimming is performed to ensure perfect growth of the shrub or hedge. Tree trimming service on the other hand is done to remove overgrown bushes which prevents the shrub from receiving enough moisture and light. Tree pruning service involves removal or dead or loose or infected branches so that the shrub can flourish properly. It is also done to give a particular shape to the shrub for aesthetic purposes.
4. Pruning and trimming are two techniques homeowners perform when taking care of their gardens. Trimming usually applies to maintaining small shrubs or hedges, while horticulturists use pruning for trees and shrubs. Both horticulture terms are used interchangeably but utilize different types of equipment and have different times for implementation. The end result of trimming and pruning are healthy and aesthetically appealing trees, shrubs and hedges.
S: 1. OED – http://www.etymonline.com/index.php?term=trim (last access: 26 December 2014); MW. 2. IATE. 3. http://www.takomatree.com/blog/what-is-the-difference-between-trimming-and-pruning-a-tree/ (last access: 26 December 2014). 4. http://www.ehow.com/info_12199208_difference-between-pruning-trimming.html (last access: 26 December 2014).
SYN: trimming-out
S: IATE
CR: biomass, biomass energy, bud pruning, [clear cutting], pruning, sapling, stump.
