I was looking for what sales tax to charge for a landscaping job in Ohio and I came upon the following link. In it it has a exemptions and exceptions part that list areas where sales tax isn't collected and what do I find. You got it. Lawncare and landscaping listed in #2. Since I don't live in Ohio, I don't know if I am reading something wrong here, but please take a look and direct me in the right direction. http://www.state.oh.us/tax/Publications/2000_Annual_Report/27-sales.pdf I am also unsure since I live in Kentucky what the requirements are.