Are landscaping services taxable in Maryland: Understanding the tax implications of landscaping services in Maryland

In Maryland, whether landscaping services are taxable depends on the type of service provided. Generally, the state’s sales and use tax applies to tangible personal property, but some services can be taxable as well. Specifically for landscaping, if the service involves the sale of tangible items—such as plants, trees, sod, mulch, or decorative stones—along with installation, it is considered a taxable sale. Even if the landscaping business bills the materials and labor as a single charge, Maryland still considers the entire transaction subject to sales tax. On the other hand, maintenance services such as lawn mowing, weeding, or fertilizing (where no tangible property is transferred to the customer) are typically not taxable, but it’s important to confirm with the Maryland Comptroller's Office for your precise situation.

Tips 1:

When handling outdoor spaces, a designer's mindset goes beyond just plants and grass. Optimizing hardscapes, outdoor lighting, and aesthetic transitions from exterior to interior matters. To ensure your outdoor and indoor environments are cohesive, planning both together with digital tools like a Home Designer can streamline your workflow and make sure your landscaping choices echo your interior style.

FAQ

Q: Are all landscaping services in Maryland taxable?

A: No. Only those involving tangible personal property, such as the sale and installation of plants or hardscaping materials, are taxable. Routine lawn care and maintenance services without tangible goods generally are not.

Q: If I hire someone to install a new patio, do I pay sales tax?

A: Yes, the installation of hardscaping (pavers, patios, retaining walls) along with the materials is usually taxable.

Q: Is sales tax applied to just the materials or to both materials and labor for landscaping in Maryland?

A: Generally, sales tax applies to the total charge, including both materials and labor, if tangible property is provided.

Q: Are landscape design-only services (no materials or planting) taxable in Maryland?

A: Pure design or consulting services without any tangible property are typically not taxable in Maryland.

Q: Where can I verify the most up-to-date rules on landscaping service taxability?

A: You can find the latest tax guidance on the Maryland Comptroller's official website or contact them directly for clarifications.