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This Ruling has been obsoleted by AN 2000(8)

Ruling 89-122

Casual Sale

Occasional/casual lawnmowing means an individual performing one, two or three jobs per season to residential real estate which is not rendered by a trade or business. (In this situation, an individual may or may not be a minor.) The charge for lawn-mowing services provided to one or more customers on an ongoing basis constitutes a trade or business, and this would be subject to sales and use tax.


September 26, 1989