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. Pa code 55 6. C examples of taxable services. The following are examples of services which are not taxable lawn care services. Also lawn care services are subject to sales taxes in pennsylvania but that s another topic.
C examples of taxable services. Building maintenance or cleaning services. Applying herbicides insecticides or fungicides to lawns. 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.
1 seeding sodding or grass plugging to establish a new lawn. Disinfecting or pest control services. Lawn care services part c 2 states that mowing is a taxable service in pennsylvania. The law is found in 61 pa code 55 6.
Also note that lawn care services are subject to sales tax. Lawn care service providing services for lawn upkeep including fertilizing mowing trimming shrubbery or performing other lawn treatment services. The sale at retail or use of lawn care services performed in this commonwealth is subject to tax. Examples of taxable services include lawn care pest control self storage building cleaning and maintenance services such as housekeeping 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. Landscape maintenance and lawn care companies performing lawn care services must collect and remit sales tax on these services. D examples of nontaxable services.
The following are examples of 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. The following are examples of services which are not taxable lawn care services. Mowing trimming cutting or edging lawns.
Adjustment services collection services or credit reporting services. 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. The following are taxable lawn care services.
Lawn care services became taxable october 1 1991. 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. 2 mowing trimming cutting or edging lawns.
Secretarial or editing services.