Landscaping services to homeowners or commercial clients

Income from landscaping services to homeowners or commercial clients is reported under Retailing business and occupation (B&O) tax. Retail sales tax is due on these services. The sales tax rate is based on the location of the job where the landscaping services are performed.

If you are hired by a general contractor to perform landscaping services and they provide you with a reseller permit, income from such services is reported under the Wholesaling B&O tax classification, and you do not have to collect sales tax.

What are landscaping services?

Landscaping services include:

• Yard maintenance.
• Pruning and cultivating of fruits, flowers, vegetables, trees.
• Installation of sod, the planting of trees, flowers or shrubs.
• Weeding, mowing, brush removal.
• Installation of paths, tables, benches, fences, and retaining walls.
• Installation of sprinkler systems, pools, and fountains.
• Application of pesticides and herbicides.
• Leveling of land and tree trimming.

Items you purchase that are directly resold to your customer or installed as part of the service may be purchased using your reseller permit. Examples include:

• Mulch.
• Fertilizer.
• Potted plants.
• Sod.
• Paving stones.