Landscaping guide - Español (pdf)
Landscaping, horticultural, and trail grooming businesses provide a variety of services to their clients. Not all services are taxable in the same way. This guide explains how each type of service is taxable, and what these businesses need to correctly file their excise tax return.
Landscaping, horticultural, and trail grooming services
- Horticultural services for farmers
- Landscaping services to homeowners or commercial clients
- Landscaping services to cities or counties
- Landscape design services
- Landscaping services to a general contractor
- Landscaping services for properties owned by Fannie Mae and Freddie Mac
- Landscaping services for properties owned by the U.S. Government
- Landscaping services for public or private utilities
- Personal property tax
- Purchases of supplies, parts, and rental equipment
- Snow removal
- Trail grooming
- Unclaimed property
- Specific license requirements
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