State of Wisconsin
Department of Revenue
Sales and Use Tax
Treatment of
Landscaping Services
Publication 210 (3/12)
Printed on
Recycled Paper
Important Rate Changes!
• Manitowoc County begins January 1, 2025
• Milwaukee County tax increases January 1, 2024
• City of Milwaukee tax begins January 1, 2024
• Menominee County tax begins April 1, 2020
• Baseball stadium district tax ends March 31, 2020
• Outagamie County tax begins January 1, 2020
• Calumet County tax begins April 1, 2018
• Brown County tax begins January 1, 2018
• Kewaunee County tax begins April 1, 2017
• Sheboygan County tax begins January 1, 2017
See the Sales Tax Rate Chart for more information.
Table of Contents
Page
I. INTRODUCTION ............................................................................................................................1
II. WISCONSIN LAW...........................................................................................................................1
III. WHAT ARE LANDSCAPING SERVICES? .................................................................................1
IV. WHAT ARE NOT LANDSCAPING SERVICES? .......................................................................2
V. SPECIFIC EXAMPLES OF LANDSCAPING SERVICES AND SERVICES THAT ARE
NOT LANDSCAPING SERVICES ................................................................................................3
A. Grading Services .............................................................................................................................................. 3
B. Clearing and Removal of Plant Materials....................................................................................................... 4
C. Seeding, Planting, and Laying of Sod ............................................................................................................. 4
D. Soil, Dirt, or Other Materials Transferred to the Purchaser ........................................................................... 4
VI. EXEMPT SALES OF LANDSCAPING AND LAWN MAINTENANCE SERVICES .............6
VII. PURCHASES ....................................................................................................................................7
A. Nontaxable Purchases ...................................................................................................................................... 7
B. Taxable Purchases ............................................................................................................................................ 7
VIII. SPECIAL SITUATIONS .................................................................................................................8
A. Mixed Transactions .......................................................................................................................................... 8
B. County and Stadium Tax ................................................................................................................................. 8
IX. IF YOU HAVE QUESTIONS ..........................................................................................................9
Sales and Use Tax Treatment of Landscaping Services
1
I. INTRODUCTION
This publication explains the Wisconsin sales and
use tax treatment of landscaping and lawn mainte-
nance services. It gives examples of taxable and
nontaxable sales and the tax treatment of purchas-
es. For general sales and use tax information,
including information on how to register and apply
for a seller's permit, filing requirements, filing op-
tions available, the differences between sales and
use tax, how to compute the amount subject to
sales tax, and recordkeeping requirements, please
see Publication 201, Wisconsin Sales and Use Tax
Information. If you have any questions after read-
ing this publication, contact any Wisconsin
Department of Revenue office for assistance.
CAUTION
The information in this publication reflects the posi-
tions of the Wisconsin Department of Revenue of
laws enacted by the Wisconsin Legislature and in
effect as of March 1, 2012. Laws enacted and in ef-
fect after this date, new administrative rules, and
court decisions may change the interpretations in
this publication. The examples and lists are not all-
inclusive. They merely set forth common examples.
II. WISCONSIN LAW
The sale of landscaping and lawn maintenance ser-
vices, including any tangible personal property
physically transferred to the customer with such
services, is subject to Wisconsin sales and use tax,
unless an exemption applies.
III. WHAT ARE LANDSCAPING
SERVICES?
The following are landscaping and lawn mainte-
nance services, regardless of whether performed in
residential, business, commercial and industrial
areas, cemeteries, golf courses, athletic fields, and
stadiums, or along highways, streets, and walk-
ways. (This list is not all-inclusive.)
A. Designing or planning a lawn or garden as to
the type and location of grass, sod, flowers,
trees, shrubs, and other plant material.
B. Removing and clearing sod, brush, trees, and
other vegetation, even though related to a real
property improvement such as constructing a
highway, parking lot, sidewalk, patio, under-
ground swimming pool, basement, or
foundation of a building.
C. Planting, weeding, edging, spraying, fertilizing,
thatching, raking, top-dressing, and mowing of
lawns.
Example: Company A contracts with a cus-
tomer to fertilize the customer’s lawn and spray
for weeds for $100. This fee includes the labor
and all materials. The $100 is subject to sales
tax.
D. Laying, installing, or cutting sod, including sod
revetments around a sand trap on a golf course.
(See Part VI.F. for an exception.)
Example: Company A contracts with a cus-
tomer to lay sod at the customer’s residence.
The invoice given to the customer includes a
$100 charge for the sod and a $200 charge for
labor. The entire invoice price of $300 is sub-
ject to sales tax.
E. Planting, trimming, spraying, fertilizing, mov-
ing, removing, pruning, bracing, and surgery of
trees, stumps, plants, shrubs, hedges, and flow-
ers. (See Parts IV.E. and J., and VI.A., B., C.,
D., and E., for exceptions.)
F. Planting, plowing, rototilling, weeding, spray-
ing, and fertilizing gardens and flower beds.
G. Modification of the planting material, (e.g.,
topsoil), as a preparation of that material for
seeding, planting, or laying sod, including mod-
ification by plowing, discing, rototilling,
pulverizing, dragging, leveling, fertilizing, or
adding soil amendments such as lime, sand, or
peat.
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2
Example: Contractor A, using soil previously
piled at a construction site, spreads and rough
grades the material onto a lot. Subcontractor B
then applies fertilizer, rototills, finish grades
and lays sod on the lot. Contractor A is per-
forming a service to real property that is not
subject to Wisconsin sales or use tax. Subcon-
tractor B’s activities of fertilizing, rototilling,
finish grading and laying sod on the lot, each
constitute the performance of a landscape ser-
vice. Subcontractor B’s receipts from its sales
of these services and the sod are subject to
Wisconsin sales or use taxes, unless an exemp-
tion applies.
H. Planting grass, ivy, and other plants, regardless
of whether they control erosion.
I. Installing jute mesh (filtering mesh) to prevent
erosion when planting grass.
J. Installing edging, laying plastic, and installing
rocks, stones, boulders, bark, and wood chips,
around plants, trees, and shrubs, to retard the
growth of weeds and other plant material.
K. Weed cutting performed by a governmental
unit under a weed control ordinance that is
billed to the property owner.
L. Removing a diseased tree by a governmental
unit where the property owner is billed for the
removal.
M. Modifying the final layer of topsoil and in-
stalling sod or planting seed on that topsoil
where trenches have been dug or where sump
pump, transmission or other lines have been
buried. (See also, Part III.G.)
N. Turf grass advisory services for a golf course.
O. Modification of green mixes on golf courses in
preparation of planting. (See also, Part III.G.)
Although some of the services described above in-
volve realty improvements, the services are still
taxable landscaping and lawn maintenance services
(unless an exemption applies), regardless of wheth-
er performed by landscapers, architects,
construction contractors, or any other persons.
IV. WHAT ARE NOT LANDSCAPING
SERVICES?
The following services are real property improve-
ments that are not landscaping or lawn
maintenance services. Therefore, the charges for
these services (labor and materials) are not subject
to Wisconsin sales tax.
A. Rough grading, including digging, hauling,
leveling, moving, or removing earth, sand,
gravel, stones, and rocks.
Exception: Rough grading does not include the
stripping off of plant material, including plant
material with topsoil. It also does not include
the modification of the final planting material
(e.g., top soil), in preparation of planting seed,
sod, or other plant material. (See also,
Parts III.B., G., M., and O.)
B. Fine grading unrelated to the alteration, remov-
al or installation of plant material, including
seeding or laying sod.
Example: A contractor fine grades a road bed
in preparation of laying asphalt over the road
bed. This fine grading is not a landscape ser-
vice.
C. Installing rocks, stones, boulders, bricks, wood
timbers, and wood ties as retaining walls, re-
gardless of whether they are for decorative or
ornamental purposes. (See Part III.J.)
Example: A contractor installs a boulder re-
taining wall that is decorative and holds back
soil. The invoice includes charges of $1,000 for
materials and $1,200 for labor. The invoice
price of $2,200 is not subject to sales tax. The
contractor is subject to Wisconsin sales or use
tax on its purchase price of the boulders and
Sales and Use Tax Treatment of Landscaping Services
3
other materials used in making the real property
improvement.
D. Installing fences, patios, steps, decks, drive-
ways, parking lots, walks, swimming pools
wholly or partially underground, ponds, tennis
courts, sprinkler systems, and outdoor lighting.
Note: The installation of silt fencing is neither
a landscaping service nor a real property im-
provement. Silt fencing remains tangible
personal property when installed. Therefore,
the sale and installation are taxable, unless the
installer is also required to remove the silt fenc-
ing or an exemption applies.
E. Tree and shrub trimming and spraying per-
formed on a utility’s right-of-way to prevent
interference with the utility lines or to make the
utility lines inaccessible to children.
F. Digging trenches and laying drain pipes or tiles
in the trenches.
G. Constructing window wells and culverts.
H. Burying a sump pump line.
Example: Company A installs and buries a
sump pump line for a customer for $500. This
is not subject to tax. However, any separate
charges for spreading topsoil, seeding, or sod-
ding over the backfilled trench are subject to
tax.
I. Plowing or removing snow.
J. Spraying for weeds in lakes and ponds.
K. Installing sand in a sand trap on a golf course.
V. SPECIFIC EXAMPLES OF
LANDSCAPING SERVICES AND
SERVICES THAT ARE NOT
LANDSCAPING SERVICES
A. Grading Services
In general, grading services are services to real
property and not subject to tax. However the por-
tion of a grading service that is fine or finish
grading or leveling performed to the planting mate-
rial as a preparation of that material for planting
plants or seeds, or laying sod, or to the extent that
the service involves the removal of the existing
layer of plant material, including topsoil removed
with this layer, is a landscape service.
The following examples illustrate when a retailer’s
charges for providing grading services are land-
scaping services:
• Contractor A hires Subcontractor B to spread
and rough grade black dirt previously stock-
piled at the construction site. Contractor A
hires Company C to prepare the black dirt into
a suitable seedbed and plant grass seed at the
site. Subcontractor B is performing a nontaxa-
ble service to real property. Company C is
performing a landscaping service subject to
Wisconsin sales or use tax.
• Contractor A is hired to furnish topsoil, spread
and rough grade the topsoil, and “fine grade”
the topsoil as a preparation of the topsoil for the
purchaser to install sod. The furnishing, spread-
ing, and rough grading of the topsoil is a
nontaxable real property improvement. The ac-
tivity of “fine grading” the topsoil, that is,
modifying the topsoil as a preparation for the
laying of sod, is a landscape service subject to
Wisconsin sales or use tax.
• Contractor A hires Subcontractor B to furnish,
spread, and rough grade topsoil at a site. When
Subcontractor B finishes the work, the site is
not yet ready for planting. Additional modifica-
tions of the soil will be made to prepare the site
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4
for planting. Subcontractor B is performing a
nontaxable service to real property.
B. Clearing and Removal of Plant Materials
• Company A hires Contractor G to clear a 10-
acre site of vegetation, and to remove the top 6
inches of soil and stockpile it as directed by
Company A. Contractor G is performing a
landscaping service with respect to the activity
of removing the vegetation, including any top-
soil removed with the vegetation, and its
charges for this service are subject to Wiscon-
sin sales or use tax. Contractor G is performing
a nontaxable service to real property with re-
spect to removing and stockpiling the 6-inch
layer of soil remaining after the vegetation is
removed.
• Individual A is in the business of farming. In-
dividual A has a stream which meanders
through his farm property. Individual A uses
the land on either side of the stream to grow
crops, and currently crops the land to within 25
feet of the stream on either side of it. Individu-
al A is to install a riparian buffer 50 feet wide
on either side of the stream. Individual A hires
Contractor B to clear the existing vegetation 25
feet from either bank of the stream on either
side of it. Individual A will rework this area
and plant seeds to establish the riparian buffer
strips. Contractor B’s charges to Individual A
are for providing a nontaxable custom farming
service.
C. Seeding, Planting, and Laying of Sod
• Homeowner A hires Contractor B remove sod
at an area at his homesite, and plant a mixture
of native plant seeds in place of the sod. After
removing the sod, Contractor B rototills the
soil, rakes and levels the site, plants the native
plant seeds, and covers the planted area with a
layer of straw. Contractor B’s services are
landscaping services subject to Wisconsin sales
or use tax.
• Company A operates a commercial apple or-
chard. Company A hires Contractor B to plant
100 apple trees that Company A has purchased
from a tree nursery. Contractor B is not per-
forming a landscaping service. The planting of
fruit trees for a customer who will use the trees
in the business of farming (operation of a
commercial apple orchard) is a custom farming
service. Charges for performing a custom farm-
ing service are not subject to tax.
• Individual A purchased 40 acres of land in a
rural area. The land had previously been used
by the seller in the business of farming. Indi-
vidual A is not in the business of farming.
Individual A enrolls 35 acres of his 40-acre
parcel of land in the federal Conservation Re-
serve Program (CRP). Individual A hires
Company T to furnish the native plant seeds
and plow and plant the seeds on the 35 enrolled
acres to conform with Individual A’s CRP plan.
Company T is performing a landscape service
for Individual A and is also making a retail sale
of the seeds to Individual A. Company T’s
charges to Individual A for the landscaping
services and seeds are subject to Wisconsin
sales or use tax.
D. Soil, Dirt, or Other Materials Transferred to
the Purchaser
In a situation where a person sells soil, dirt, or oth-
er materials, such as sand, peat, or mulch, and the
customer picks up the materials at the seller’s loca-
tion or the seller delivers it in a pile at the
customer’s location, the seller is making a taxable
sale of tangible personal property.
• Individual M orders 15 yards of black dirt to be
delivered (dumped) onto his driveway from
Company Z. Individual M will then spread the
dirt over his yard. Company Z’s sale to Indi-
vidual M is a taxable sale of tangible personal
property.
When a person furnishes topsoil, black dirt, or oth-
er planting material along with spreading or
Sales and Use Tax Treatment of Landscaping Services
5
grading the materials for the customer, the seller
may be using the material to make a nontaxable
real property improvement or selling the material
to the customer as tangible personal property along
with providing a taxable landscaping service de-
pending on the specific facts and circumstances.
This is illustrated in the following examples.
• Top Dressing Lawn. Homeowner G hires Con-
tractor T to “top dress” their lawn. Contractor T
furnishes and spreads the top dressing, which
could be topsoil, or any combination of items
such as topsoil, sand, and peat, over Home-
owner G’s lawn. Contractor T has performed a
landscape service and sold tangible personal
property (the top dressing) to Homeowner G.
The entire charge by Contractor T to “top
dress” the lawn is taxable.
• Soil Modifications For Planting. Homeown-
er D hires Company T to implement a
landscape plan at Homeowner D’s residence.
The plan involves the removal of the existing
plants and planting new plants. It also involves
modifying the soil by adding sand or peat to
accommodate the new plants. Company T re-
moves the existing plants, furnishes and installs
the soil amendments, and furnishes and plants
the new plants. Company T is providing taxa-
ble landscape services along with the taxable
sale of tangible personal property (the plants
and soil amendments).
• All Functions Done By One Contractor – Using
Customer’s Topsoil. Homeowner G hires Con-
tractor A to: (1) spread and rough grade 6
inches of black dirt previously stockpiled at the
construction site (the black dirt is not furnished
by Contractor A), (2) fine grade the black dirt
in preparation for planting, (3) furnish grass
seed and straw, (4) plant the grass seed, and
(5) spread the straw over the seeded area. Con-
tractor A is performing a nontaxable service to
real property with respect to the service of
spreading and rough grading the black dirt.
Contractor A is performing landscaping ser-
vices subject to Wisconsin sales or use tax
when performing the fine grading of the black
dirt in preparation for planting, seeding the ar-
ea, and applying the straw. Contractor A is
making a separate taxable sale of tangible per-
sonal property with respect to the grass seed
and straw it physically transfers to the purchas-
er in conjunction with performing the taxable
landscaping services.
• All Functions Done By One Contractor – Con-
tractor Provides Topsoil. Contractor A hires
Subcontractor B to: (1) furnish all topsoil,
(2) spread and rough grade the furnished top-
soil at a 6-inch depth, (3) fine grade the topsoil
in preparation for planting, (4) furnish grass
seed and straw, (5) plant the grass seed, and
(6) spread the straw over the seeded area. Sub-
contractor B is performing a nontaxable service
to real property with respect to the service of
furnishing, spreading, and rough grading the
topsoil. Subcontractor B is the consumer of the
topsoil it furnishes in conjunction with per-
forming this nontaxable service to real
property, and must pay Wisconsin sales or use
taxes on its purchase of the topsoil. Subcontrac-
tor B is performing landscaping services
subject to Wisconsin sales or use tax when per-
forming the fine grading of the topsoil in
preparation for planting, seeding the area, and
applying the straw. Subcontractor B is making
a separate taxable sale of tangible personal
property with respect to the grass seed and
straw it physically transfers to Contractor A in
conjunction with performing the taxable land-
scaping services.
• One Contractor Provides All Topsoil and
Rough Grading; Different Contractor Performs
Landscaping Services. Contractor A hires Sub-
contractor C to: (1) furnish all topsoil, and
(2) spread and rough grade the furnished top-
soil to a 6-inch depth. After Subcontractor C is
done, the site is not ready for planting grass
seed. Contractor A hires Subcontractor D to:
(1) furnish grass seed, fertilizer, and straw,
(2) fine grade and apply fertilizer to the site in
preparation of planting, (3) plant the grass seed,
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6
and (4) cover the site with straw. Subcontrac-
tor C is performing a nontaxable service to real
property with respect to the service of furnish-
ing, spreading, and rough grading the topsoil.
Subcontractor C is the consumer of the topsoil
it furnishes in conjunction with performing this
nontaxable service to real property, and must
pay Wisconsin sales or use taxes on its pur-
chase of the topsoil. Subcontractor D is
performing landscaping services subject to
Wisconsin sales or use tax when performing the
fine grading of the topsoil in preparation for
planting, seeding the area, and applying the
straw. Subcontractor D is making a separate
taxable sale of tangible personal property with
respect to the grass seed and straw it physically
transfers to Contractor A in conjunction with
performing the taxable landscaping services.
• All Functions Done By One Contractor – Con-
tractor Provides Topsoil, Contractor
Separately Spreads Topsoil For Fine Grading.
Contractor A hires Subcontractor E to:
(1) furnish all topsoil, (2) spread and rough
grade a portion of the furnished topsoil to a
6-inch depth, (3) spread and fine grade an addi-
tional 2-inch depth of topsoil in preparation for
planting, (4) furnish grass seed and straw,
(5) plant the grass seed, and (6) spread straw
over the seeded area. Subcontractor E is per-
forming a nontaxable service to real property
with respect to the service of furnishing,
spreading, and rough grading the topsoil to a
6-inch depth. Subcontractor E is the consumer
of the topsoil it furnishes in conjunction with
performing this nontaxable service to real
property, and must pay Wisconsin sales or use
taxes on its purchase of this topsoil. Subcon-
tractor E is performing landscaping services
subject to Wisconsin sales or use tax when
spreading and fine grading the topsoil in prepa-
ration for planting, seeding the area, and
applying the straw. Subcontractor E is making
a separate taxable sale of tangible personal
property with respect to the 2 inches of topsoil
that was spread and fine graded, the grass seed,
and the straw it physically transfers to Contrac-
tor A in conjunction with performing the taxa-
ble landscaping services.
• One Contractor Provides Topsoil and Rough
Grading; Different Contractor Provides Top-
soil For Planting and Performs Landscaping
Services. Homeowner D hires Contractor F to:
(1) furnish all topsoil, and (2) spread and rough
grade the furnished topsoil to a 6-inch depth.
After spreading and rough grading the topsoil,
the site is not ready for planting grass seed.
Homeowner D hires Contractor G to
(1) furnish, spread and fine grade an additional
2-inch depth of topsoil in preparation for plant-
ing, (2) furnish fertilizer, grass seed, and straw,
(3) apply the fertilizer and plant the grass seed,
and (4) spread straw over the seeded area. Con-
tractor F is performing a nontaxable service to
real property with respect to the service of fur-
nishing, spreading, and rough grading the
topsoil to a 6-inch depth. Contractor F is the
consumer of the topsoil it furnishes in conjunc-
tion with performing this nontaxable service to
real property, and must pay Wisconsin sales or
use taxes on its purchase of the topsoil. Con-
tractor G is performing landscaping services
subject to Wisconsin sales or use tax when per-
forming the fine grading of the topsoil in
preparation for planting, applying fertilizer,
seeding the area, and applying the straw. Con-
tractor G is making a separate taxable sale of
tangible personal property with respect to the 2
inches of topsoil that was spread and fine grad-
ed, the fertilizer, the grass seed, and the straw it
physically transfers to Homeowner D in con-
junction with performing the taxable
landscaping services.
VI. EXEMPT SALES OF LANDSCAPING
AND LAWN MAINTENANCE
SERVICES
The following landscaping and lawn maintenance
services are exempt from Wisconsin sales and use
tax, provided the purchaser gives the seller a fully
Sales and Use Tax Treatment of Landscaping Services
7
completed exemption certificate (this list is not all-
inclusive):
A. Planting trees and shrubs for resale.
Example: The charge for planting trees that
will be later transferred to customers with land-
scaping services is not taxable. This service is
for resale.
B. Trimming or pruning Christmas trees for a
commercial grower who will sell the trees.
C. Planting, fertilizing, spraying, or trimming trees
for a commercial orchard.
Example: A landscaper contracts with a com-
mercial orchard to fertilize and spray the
orchard’s trees. The landscaper charges the or-
chard $500, which includes labor and materials.
The charge is exempt from sales tax.
D. Cutting down trees in a forest for pulpwood,
lumber or other business purposes.
E. Plowing, planting, fertilizing, or harvesting a
farmer’s field or land upon which crops are
raised.
F. Cutting sod on a sod farm for a person who is
in the business of growing, selling, and/or in-
stalling sod.
G. Collecting deposits from contractors, develop-
ers, or property owners by a governmental unit,
which will use the funds for planting trees and
shrubs in a development, or on an owner’s
property. However, any charge by the govern-
mental unit to the property owner or developer
for planting trees is taxable.
H. Landscaping for a Wisconsin or federal gov-
ernmental unit or any federally recognized
American Indian tribe or band in Wisconsin
that is billed to the governmental unit, tribe, or
band.
VII. PURCHASES
A. Nontaxable Purchases
A person may purchase without sales or use tax
any property it physically transfers to the cus-
tomer in providing the landscaping and lawn
maintenance services in Parts III. and V. The
person must give its supplier a fully completed
exemption certificate claiming resale to pur-
chase the property without tax.
Example: Company A supplies the fertilizer in
providing lawn care services to a customer.
Company A may purchase the fertilizer without
sales tax by giving its supplier a fully complet-
ed exemption certificate claiming resale.
B. Taxable Purchases
A person is required to pay Wisconsin sales or
use tax on property it purchases and transfers to
the customer in providing the real property im-
provements described in Parts IV. and V.,
unless an exemption applies. In addition, all
purchases of machinery and equipment, includ-
ing tools, used in providing both taxable and
nontaxable services are subject to sales or use
tax.
Examples: 1) Company C sprays herbicide on
a utility’s right-of-way. This is a service to real
property, not a landscaping service. Compa-
ny C must pay sales or use tax on its purchase
of herbicide and equipment used in providing
the service.
2) Company D installs and buries a sump pump
line for a customer. This is a real property im-
provement, and except for the leveling of
topsoil and planting of seed and sod, is not a
landscaping service. Company D must pay
sales or use tax on its purchase of the sump
pump it installs.
Publication 210
8
VIII. SPECIAL SITUATIONS
A. Mixed Transactions
A person providing both taxable services and
tangible personal property, and nontaxable ser-
vices and real property improvements, must
indicate on the invoice the portion of the sale
that is taxable and the portion of the sale that is
not taxable. Sales tax should be charged on the
taxable portion.
Example: Company A contracts with a utility
to fertilize and spray the lawn at the utility’s
corporate headquarters and to spray herbicide
on the utility’s right-of-way. Company A
charges the utility $300 for fertilizing and
spraying the lawn and $500 for spraying herbi-
cide on the utility’s right-of-way for a total
invoice price of $800. Sales tax must be
charged on the $300 charge for fertilizing and
spraying the lawn.
B. County and Stadium Tax
The types of services, tangible personal proper-
ty and items, property, and goods that are
subject to the state 5% sales and use tax are al-
so subject to the 0.5% county and 0.1% and
0.5% stadium sales and use taxes. To be subject
to a county tax or stadium tax, the sale of taxa-
ble services or tangible personal property, item,
property, or good must be sourced to (i.e., take
place in) that taxable county or stadium district.
Landscaping services are sourced to the loca-
tion where they are received by the customer.
Sales of tangible personal property and items,
property and goods are sourced to the location
where the purchaser takes possession of the
property, item, or good.
Examples: 1) Company E contracts with pur-
chaser to furnish and plant trees and shrubs at
their personal residence, which is in a county
that has a 0.5% county sales and use tax. The
landscape services are received by the purchas-
er at the location where the trees and shrubs are
planted, which is within a taxable county, and
the charges for the landscape services are sub-
ject to the county tax, regardless of
Company E’s business location. The tangible
personal property (e.g., the trees and shrubs)
physically transferred to the purchaser in con-
junction with the performance of the landscape
service is sold separately by Company E to the
purchaser. The purchaser takes possession of
the trees and shrubs at the location where they
are planted by Company E, which is in a taxa-
ble county, and the charges for the trees and
shrubs are subject to the county tax, regardless
of Company E’s business location.
2) Company F is in the business of landscape
planning and has an office in a county that does
not have the county tax. Company F contracts
with a customer to redesign the landscaping at
the customer’s residence located in a county
that has the county tax. Company F visits the
customer’s residence and then has the plans
drawn up at Company F’s office. Company F
delivers the plans to the customer at the cus-
tomer’s residence.
The service is subject to the county tax. The
sale of this service is considered to take place
where the customer receives possession of the
plans from Company F. If the customer had
gone to Company F’s office (located in a coun-
ty that has no county tax) to pick up the plans,
the service would not have been subject to the
county tax.
Additional information about the county and
stadium taxes is found in Wisconsin Publica-
tion 201, which may be obtained from any
Department of Revenue office or the depart-
ment’s web site at www.revenue.wi.gov.
Sales and Use Tax Treatment of Landscaping Services
9
IX. IF YOU HAVE QUESTIONS
If you have a question about sales and use taxes,
write to the department in Madison or call or visit
any department office.
Visit our web site . . . www.revenue.wi.gov
E-Mail . . . DORSalesBusinessTaxandWith-
Write . . . Wisconsin Department of Revenue
Mail Stop 5-77
PO Box 8902
Madison, WI 53708-8902
Call . . (608) 266-2776
Fax . . . (608) 267-1030
The Department of Revenue uses a free Telecom-
munications Relay Service for those individuals
who are deaf, hard-of-hearing, deaf-blind and
speech disabled. To use the relay service to reach
us, please dial "711" or visit Wisconsin Relay at
www.wisconsinrelay.com for more information.
Important: If you grow, sell, or otherwise deal in
nursery stock, you may need a license from the
Wisconsin Department of Agriculture. For more
information, write to WDATCP, Nursery Pro-
gram, P.O. Box 8911, Madison, WI 53708-8911
or call (608) 224-4574.
