Landscaping and lawn and plant care services include any work you do to maintain or improve lawns yards and ornamental plants and trees.
Are lawn care services taxable in pa.
The following are examples of services which are not taxable lawn care services.
Examples of taxable services include lawn care pest control self storage building cleaning and maintenance services such as housekeeping services.
Lawn care services part c 2 states that mowing is a taxable service in pennsylvania.
This method of reporting and paying use tax may not be used.
The following are examples of services which are not taxable lawn care services.
1 seeding sodding or grass plugging to establish a new lawn.
The following are examples of taxable lawn care services.
1 seeding sodding or grass plugging to establish a new lawn.
The law is found in 61 pa code 55 6.
Seeding sodding or grass plugging in conjunction with building construction will be presumed to be a new lawn.
The sale at retail or use of lawn care services performed in this commonwealth is subject to tax.
C examples of taxable services.
Then certain items you are using on a job are not subject to sales tax.
Also lawn care services are subject to sales taxes in pennsylvania but that s another topic.
The exception to this is when you are working for a tax exempt entity like a church or government agency.
Pa code 55 6.
C examples of taxable services.
D examples of nontaxable services.
Lawn care services became taxable october 1 1991.
Adjustment services collection services or credit reporting services.
Disinfecting or pest control services.
2 mowing trimming cutting or edging lawns.
Also note that lawn care services are subject to sales tax.
Building maintenance or cleaning services.
12 trimming or pruning shrubbery when performed in conjunction with other lawn care services.
See the retailer s information guide rev 717 for an extensive though not comprehensive list of taxable items and services.
Collecting tax you should collect state tax plus any local tax city county special purpose district or transit on the total charge for these services.
Mowing trimming cutting or edging lawns.
The following are taxable lawn care services.
See the pennsylvania code for more detailed information on what is and isn t taxable when it comes to lawn care services.
Secretarial or editing services.
Landscape maintenance and lawn care companies performing lawn care services must collect and remit sales tax on these services.
Employment agency services or help supply services.
