O.K. I checked out the Ontario Government Website and downloaded their publication detailing RST (Retail Sales Tax) aka "PST". In the publication, they list exempt services and one of those is labour to install or repair "real property". Real property is "land and any items permanently attached to land". Examples of real property are buildings, driveways, roads, fences, inground swimming pools, and patios. Real property is NOT taxable. "Fixtures" are NOT taxable. Fixtures are "items of tangible personal property that have been attached to real property in a permanent way, so that they are considered part of the real property." Permanently attached means attached by screws, nails, bolts, or embedded in concrete.
Landscapers are examples of real property contractors, and pay RST on the materials and items (including tools) they use to perform the job. They are considered the "end users" and must pay the RST and not charge or collect it from their customers. The RST paid by the landscaper should be included in the price of materials used to complete the contract. "The real property contractor must not bill or quote RST as a separate charge to the customer."
This info is from SBP901 THE BASICS OF RETAIL SALES TAX.
Plants are not specifically mentioned. However, using their guidelines it certainly appears that plants would not be taxable since they may be considered fixtures. They are definately "tangible items". I.E. they can be seen, felt, touched, etc...
Having read this publication in its entirety I'm convinced that we as landscapers do not require PST #'s, nor are we allowed to charge our customers for it.
Last edited by cutntrim; 06-29-2001 at 10:13 PM.