pa.code

[SDF250]

could not find any info if plowing is taxable or not?
and are these things taxable
building sheds,decks, arbors, or any home inprovement for that mater?

[John Allin]

We were audited by the sales tax people 5 years ago. Learned a whole bunch about the system.

In PA, snowplowing is NOT a taxable service to the consumer (commercial or residential).
Saling services are NOT a taxable service to the consumer (commercial or residential).
Sheds, arbors, decks and improvements to the home are NOT a taxable service in PA.

That has not changed since our audit.

[Stonehenge]

You guys in PA are lucky. We've got some goofy rules here in WI on sales tax.

For example:
A retaining wall that is more ornamental than structural gets taxed. One that is more structural than ornamental is not. Where is the line drawn between the two? Hard to say.

[SDF250]

thank you john

[CHC]

We were advised that, while the services were non-taxable, the materials used may very well be taxable items. You might want to check that out with PA Dept of Revenue or PLNA. Either one of which will probably be happy to send you a copy of the regs.