• Yes, you do have to pay sales tax.
• Ohio Department of Taxation
• Landscaping, Lawn Care Services, and Snow Removal - January, 2004 – Revised This release deals with the application of Ohio sales and use tax to landscaping, lawn care, and snow removal services. It revises and replaces the revised release issued in January 2003 so as to incorporate changes made to the law relating to snow removal in Am. Sub. H.B. 95 (effective 7/1/2003). R.C. 5739.01 (B)(3)(g) includes landscaping and lawn care service in the definition of "sale" or "selling," which makes the provision of these services subject to the Ohio sales and use tax.
• R.C. 5739.01 (B)(5) states that "the provision of landscaping and lawn care service and the transfer of property as part of that service is never a construction contract."
• R.C. 5739.01 (DD) defines "landscaping and lawn care service" as: ". . . the services of planting, seeding, sodding, removing, cutting, trimming, pruning, mulching, aerating, applying chemicals, watering, fertilizing and providing similar services to establish, promote, or control the growth of trees, shrubs, flowers, grass, ground cover, and other flora, or otherwise maintaining a lawn or landscape grown or maintained by the owner for ornamentation or other nonagricultural purpose."