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