Mowing Services to Keep Right of Way Clear Taxable in Arkansas

Monday, October 1st, 2018

Young man mowing a nonresidential lawn on a summer evening.

The Arkansas Department of Finance and Administration recently ruled that lawn-mowing services to keep a right of way clear were taxable. Rights of way are areas where a non-owner has legal access. For example, utility providers generally have the right to access their infrastructure on another's property. The taxpayer cleared the areas in question by spraying vegetation and mowing.

Arkansas taxes landscaping and nonresidential lawn care services, including mowing. Landscaping is the "installation, preservation, or enhancement of ground covering." The ruling determined that the brush spraying services were not taxable because they did not qualify as installation, preservation, or enhancement. However, the ruling determined that the mowing services were taxable as nonresidential lawn care.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

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