Are lawn care services subject to sales tax?

Mowing, blowing, weed eating, edging, and other related services provided by a lawn care business are not subject to tax. These are nontaxable services. The lawn care business should pay tax on items it purchases to provide these services, including lawn mowers, blowers, weed-​eater string, edging blades, and other consumable items.

If the lawn care service does landscaping, such as planting trees, bushes, and flowers, it is performing a real property contract and should not charge tax to the customer. Instead, the lawn care business should pay tax on these items when purchased.

To learn more about Florida sales and use tax, visit the Department’s Florida Sales and Use Tax webpage.

Reference: Rule 12A-1.051, Florida Administrative Code​