Pa doesn't make things easy! Some things are and others not. For example taxable; lawn mowing, fertilization, overseed.....edging, ....Non-taxable; establishing new lawns, prunning or trimming shrubs and trees, pest aps to shrubs- trees- gardens, separately stated charges for raking leaves. Snow plowing or removal is not chargeable, unless removing snow from a roof or gutters. If I'm in doubt of a taxable service, I charge sales tax...............Another crazy tax law in PA. If a taxable item is delivered, the delivery is taxable. If the item is non taxable, the delivery is not taxable! IMO, delivery should stand on its own, either it is taxable or not!