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