You’re running a landscaping crew, moving between residential and commercial jobs, and you’re not entirely sure which services you’re supposed to charge sales tax on. One estimate includes tree trimming, another is just materials, a third involves new bed installation. The rules feel scattered because they genuinely are—Florida’s tax code treats different landscaping activities differently, and the consequences of getting it wrong show up fast. An audit or a correction notice from the Florida Department of Revenue doesn’t just cost penalties; it costs time, reputation, and cash flow when you have to go back and collect unpaid tax from old customers. This guide walks you through exactly what triggers sales tax in landscaping, how the rate structure works in your county, and how to file the DR-15 form—the state’s sales tax return—so you stay on the right side of compliance.
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Does this apply to your business in Florida?
If you invoice for lawn maintenance, tree services, landscape installation, or grounds care in Florida, you’re subject to Florida sales tax. The Florida Department of Revenue taxes most landscaping labor and materials. Lawn maintenance and tree trimming are taxable services—a common audit trigger. New installation pricing splits between taxable materials and sometimes nontaxable labor, depending on the contract structure.
How the rate works
Florida’s sales tax is built in two layers: a state rate of 6%, plus a county surtax that varies by county where you perform the work. Your combined rate depends entirely on the county. If you work across multiple counties in a single month, you’ll owe tax at the rate of each county on the revenue earned in that county.
The state doesn’t publish a single “Florida rate”—it’s always 6% plus whatever surtax applies locally. To find your exact combined rate, visit floridarevenue.com or use their sales tax rate calculator. You’ll search by county or zip code and get the current combined percentage. This matters because you need the right rate when you file your DR-15, and if you’ve been using an outdated or incorrect rate, the correction will flow into your next return.
How to file step by step
The DR-15 is Florida’s monthly sales tax return. You file it to report how much taxable revenue you collected and how much tax you owe. Filing happens online through the Florida Department of Revenue’s portal, and the deadline is the 20th of the month following the month you’re reporting on. So revenue earned in January gets reported on your February 20th filing.
Here’s the process:
- Log into your account on the Florida Department of Revenue website with your sales tax permit number and password.
- Navigate to the DR-15 form for the reporting month.
- Enter your total taxable sales for that month. This is revenue from any landscaping service that’s subject to tax—lawn care, tree work, installations, and materials.
- The form calculates tax owed based on your county’s combined rate (6% state plus surtax).
- Review the calculated amount, then submit and pay online.
Payment options include credit card, debit card, or electronic bank transfer. Keep a record of your receipt. The steps walk through precisely what information you’ll see at each screen, though the best way to get comfortable is to work through one filing live on the site—this step-by-step process is walked through in detail here if you want a visual guide.
Common mistakes
Mistake 1: Not taxing lawn maintenance. Lawn mowing, edging, trimming, and seasonal maintenance are taxable services in Florida. Some owners believe “just labor” means it’s exempt, but that’s not how Florida sees it. The fix: treat every lawn maintenance invoice as taxable unless a specific exemption applies (like work for government entities on a tax-exempt certificate). Review your past invoices and determine whether you’ve been collecting tax on these jobs. If you haven’t, you may owe back tax.
Mistake 2: Confusing “materials” with “labor” on installation work. When you install a new planting bed, the soil, plants, and hardscape materials are taxable. The labor that goes into installation can sometimes be exempt if the contract clearly separates materials from labor and the labor is itemized separately. However, if the work is priced as a flat job (not itemized), Florida treats the whole thing as taxable. The fix: itemize materials and labor separately on your invoices. This clarity helps you understand your tax obligation and gives your customer and your CPA a clearer picture.
Mistake 3: Using the wrong county rate. If you work in Miami-Dade, Broward, and Palm Beach in the same month, each county has a different surtax. Revenue from Miami-Dade jobs is taxed at Miami-Dade’s combined rate, Broward revenue at Broward’s rate, and so on. The fix: track where each job is performed. When you file your DR-15, you may need to report separate line items by county or ensure your accounting system tags revenue by location. Some larger businesses file separate returns by county; check with the Florida Department of Revenue about your filing options if you’re multi-county.
Mistake 4: Forgetting to file on time. Missing the 20th deadline doesn’t erase your tax obligation—you’ll still owe the tax, plus a penalty for late filing. The fix: mark the 20th on your calendar now. If you’re busy and can’t file yourself, Outsourcing Processing can organize your transaction data and prepare ready-to-review reports that make filing faster and more accurate.
Frequently Asked Questions
Is tree trimming taxable in Florida?
Yes. Tree trimming, tree removal, stump grinding, and other tree services are taxable in Florida. This is one of the most common services landscaping businesses miss on, leading to audit adjustments. Treat all tree work as taxable unless you have a signed tax-exempt certificate from the customer (for example, a government entity or a tax-exempt nonprofit).
What about labor on a new landscape installation?
Materials are always taxable. Labor can be exempt if it’s separately itemized on the invoice and not bundled into a flat price. The safest approach: break out materials and labor as separate line items. If you price the whole job as one amount, Florida will likely treat it all as taxable.
Do I need a separate sales tax permit for each county I work in?
No. One sales tax permit covers all counties in Florida. You report all revenue and tax on a single monthly DR-15. However, the tax you owe is calculated using each county’s combined rate for the revenue earned in that county.
What if I didn’t collect sales tax on past invoices?
Reach out to the Florida Department of Revenue or consult a CPA who works with landscaping businesses. You may owe back tax for prior periods, and understanding your options early is better than waiting for a notice. Some businesses work with a CPA to file an amended return and arrange payment.
How do I know my exact sales tax rate?
Visit the Florida Department of Revenue website and use their sales tax rate calculator. Enter your county or zip code, and you’ll see the current combined rate (6% state plus the surtax). Rates can change, so check annually to confirm you’re using the right percentage.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
Getting sales tax right is a habit, not a one-time fix. Once you understand which services are taxable—lawn maintenance, tree work, and most materials—and you’ve set up your invoicing to reflect that, filing the DR-15 becomes straightforward. Organize your transactions by month and county, use the rate calculator to confirm your percentage each quarter, and file by the 20th. You’ll stay compliant, avoid penalties, and build a clean record that your CPA or accountant will thank you for when tax season arrives. For detailed guidance on the DR-15 process, Florida’s sales tax compliance guide covers the full landscape of rules and filing steps.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.
See how this fits into the bigger picture in our Florida sales tax guide, which covers county rates and filing deadlines in detail.