Are Lawn Care Services Taxable In Pa

The exception to this is when you are working for a tax exempt entity like a church or government agency.

Are lawn care services taxable in pa.

The following are taxable lawn care services. Disinfecting or pest control services. C examples of taxable services. Adjustment services collection services or credit reporting services.

Mowing trimming cutting or edging lawns. 1 seeding sodding or grass plugging to establish a new lawn. Secretarial or editing services. 2 mowing trimming cutting or edging lawns.

Building maintenance or cleaning services. Also note that lawn care services are subject to sales tax. The law is found in 61 pa code 55 6. See the retailer s information guide rev 717 for an extensive though not comprehensive list of taxable items and services.

C examples of taxable services. Then certain items you are using on a job are not subject to sales tax. See the pennsylvania code for more detailed information on what is and isn t taxable when it comes to lawn care services. The following are examples of services which are not taxable lawn care services.

Landscaping and lawn and plant care services include any work you do to maintain or improve lawns yards and ornamental plants and trees. Pa code 55 6. Landscape maintenance and lawn care companies performing lawn care services must collect and remit sales tax on these services. Lawn care service providing services for lawn upkeep including fertilizing mowing trimming shrubbery or performing other lawn treatment services.

Applying herbicides insecticides or fungicides to lawns. Seeding sodding or grass plugging in conjunction with building construction will be presumed to be a new lawn. Also lawn care services are subject to sales taxes in pennsylvania but that s another topic. The sale at retail or use of lawn care services performed in this commonwealth is subject to tax.

This method of reporting and paying use tax may not be used. Lawn care services became taxable october 1 1991. Lawn care services part c 2 states that mowing is a taxable service in pennsylvania. 1 seeding sodding or grass plugging to establish a new lawn.

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. 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. The following are examples of taxable lawn care services.

D examples of nontaxable services.