Are Lawn Care Services Taxable In Pa

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