Are Lawn Care Services Taxable In Pa
2 mowing trimming cutting or edging lawns.
Are lawn care services taxable in pa. The following are examples of taxable lawn care services. Then certain items you are using on a job are not subject to sales tax. Also note that lawn care services are subject to sales tax. Adjustment services collection services or credit reporting services.
1 seeding sodding or grass plugging to establish a new lawn. Employment agency services or help supply services. Also lawn care services are subject to sales taxes in pennsylvania but that s another topic. The following are taxable lawn care services.
D examples of nontaxable services. The following are examples of services which are not taxable lawn care services. Secretarial or editing services. Lawn care services part c 2 states that mowing is a taxable service in pennsylvania.
Examples of taxable services include lawn care pest control self storage building cleaning and maintenance services such as housekeeping services. Disinfecting or pest control services. Applying herbicides insecticides or fungicides to lawns. 12 trimming or pruning shrubbery when performed in conjunction with other lawn care services.
The law is found in 61 pa code 55 6. 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.
1 seeding sodding or grass plugging to establish a new lawn. Building maintenance or cleaning services. The sale at retail or use of lawn care services performed in this commonwealth is subject to tax. Landscape maintenance and lawn care companies performing lawn care services must collect and remit sales tax on these services.
C examples of taxable services. See the retailer s information guide rev 717 for an extensive though not comprehensive list of taxable items and services. Pa code 55 6. See the pennsylvania code for more detailed information on what is and isn t taxable when it comes to lawn care services.
Lawn care services became taxable october 1 1991. 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. Mowing trimming cutting or edging lawns.
The exception to this is when you are working for a tax exempt entity like a church or government agency.