What is included in price/sq. ft.?

[Henley H.]

I'm considering building a home and would like to clarify what is included in the price/sq. ft., specifically, does it include the land?  

I know when you buy a home it does not include the land in the sq. ft. figure, but the reality is you are getting the land as well as a garage (possibly).  I'm interested in how it's calculated for a new build-  Thanks!