Iowa – Taxability of Landscaping and Lawn Care Services

SALT Report 2339 – The Iowa Department of Revenue issued guidance regarding the taxability of landscaping, lawn mowing, and lawn care services. These services are taxable unless performed on or in connection with, new construction, reconstruction, alteration, expansion, or remodeling of a building or structure. Lawn care includes, but is not limited to, the following services:

  • Mowing,
  • Trimming,
  • Watering,
  • Fertilizing,
  • Reseeding,
  • Resodding, and
  • The killing of insects, moles, other vermin, weeds, or fungi

People who mow lawns are providing a taxable service regardless of their ages. However, these services will be exempt if:

  • You are the owner of the business and the only person performing the service, or
  • You are the owner of the business and a full-time student, and
  • The total gross receipts do not exceed $5,000 for a calendar year

For Further Information

Iowa Department of Revenue – Iowa Tax Rules, Landscaping and Lawn Care