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