agrees to perform any home improvement. The term includes a
subcontractor or independent contractor who has contracted with
a home improvement retailer, regardless of the home improvement
retailer's net worth, to provide home improvement services to
the home improvement retailer's customers. The term does not
include any of the following:
(1) A person for whom the total cash value of all of
that person's home improvements is less than $5,000 during
the previous taxable year.
(2) A home improvement retailer having a net worth of
more than $50,000,000 or an employee of that retailer that
does not perform home improvements.
"Home improvement." The following:
(1) The term includes all of the following done in
connection with land or a portion of the land adjacent to a
private residence or a building or a portion of the building
which is used or designed to be used as a private residence
for which the total cash price of all work agreed upon
between the contractor and owner is more than $500:
(i) Repair, replacement, remodeling, demolition,
removal, renovation, installation, alteration,
conversion, modernization, improvement, rehabilitation or
sandblasting.
(ii) Construction, replacement, installation or
improvement of driveways, swimming pools, pool houses,
porches, garages, roofs, siding, insulation, solar energy
systems, security systems, flooring, patios, fences,
gazebos, sheds, cabanas, landscaping of a type that is
not excluded under paragraph (2)(vi), painting, doors and
windows and waterproofing.
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