Landscape Architect Services Sales Tax Clarification Amendment Act of 2023

This bill clarifies that landscape architecture services provided by licensed District of Columbia professionals or their firms are exempt from sales tax. It achieves this by updating local tax code definitions to explicitly exclude these specific services from taxable charges while keeping general landscaping activities subject to tax. The law applies only to services performed by individuals holding a valid District license or by companies that employ such licensed architects. This change ensures that the sale or charge for these specialized design services is not included in taxable transactions.