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WebMar 17, 2016 · When performing capital improvement work, a landscaper should get a properly completed Form ST-124, Certificate of Capital Improvement, from the customer (including a customer that is an exempt organization) and should not collect sales tax from the customer for the project. WebApr 30, 2024 · Section 713.01 (8), Florida Statutes, requires that an improvement, in order to support a mechanic’s lien, must result in a permanent benefit to the land or other real property…Although planting for landscaping purposes may be considered a permanent improvement, maintenance landscaping services do not bestow a permanent benefit … how does the body produce heat