Department of Revenue
The sales and use tax is imposed on the retail sale, consumption, rental or use of tangible personal property in
See the Retailers' Information Guide (REV-717) for a list of taxable items. This publication applies to landscape contractors, nurseries selling at retail and garden centers.
For wholelsale nurseries, see the publicaton Tax Information For Farmers (REV-1729) for the special rules pertaining to sales and use tax for farmers.
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. See the Pennsylvania Code for more detailed information on what is and isn’t taxable when it comes to lawn care services.
A use tax, at the same rate as sales tax, is due on taxable purchases of tangible personal property or specified services used or consumed in
Pennsylvania law requires employers to withhold
- When resident employees perform services within or outside
Pennsylvania ; and
- When nonresident employees perform services within
An employer is any individual, partnership, association, corporation, government body or other entity that employs one or more persons, which is required under the Internal Revenue Code to withhold federal income tax from wages paid to an employee.
Depending upon your business type, you are required to pay income taxes according to rules specific to your business type. Go to the Department of Revenue’s Tax e-Services page for more information.