WHAT IS THE “PRICE” USED IN CALCULATING THE SALES TAX?
The total amount billed to your customer for the taxable services is the “price” and would include the cost of miscellaneous supplies consumed by the service provider. If, however, you are providing a nontaxable service (e.g., excavation work, consulting, soil testing, etc.) in the same transaction, you must separately charge for this service or else it will be considered part of the landscaping or lawn care service and become part of the “price” for calculating the tax. E) WHAT TAX RATE DO I CHARGE? If you are providing a service, you must charge tax at the rate in effect in the county where the consumer receives benefit of that service, i.e. the location of the job. If you provide landscaping or lawn care service to a single consumer at different locations in more than one county, you must separate the charges for each location and collect the tax based on the rate in effect in each county. F) HOW WILL I REPORT THE TAX COLLECTED ON THESE SERVICES? As a service vendor, you will file a
