Are charges for cutting down damaged branches or cutting up a down tree in a disaster area taxable?
Cutting down or cutting up a damaged or dead tree in a declared disaster area is not taxable. To receive an exemption from tax on the charges for the labor, the purchaser must give the seller an exemption certificate showing both the seller’s and the purchaser’s names and addresses and the type of arborist services performed. The certificate must also give the reason for claiming the exemption; for example, “Repair of damaged tree due to ‘natural disaster’ in ________ County.” Charges for hauling away branches, limbs, or trees are taxable waste removal services. Charges for nontaxable services should be separately stated from charges for taxable services. A lump sum charge for taxable and nontaxable services will be presumed taxable if the taxable portion is greater than 5 percent of the total bill.
