Revenue Notice #02-18: Sales and Use Tax - Taxable Services - Tree, Bush, Shrub and Stump Removal; Revocation of Revenue Notice 92-12 (Revoked by Revenue Notice # 04-05)

This Revenue Notice was revoked on May 24, 2004 by Revenue Notice # 04-05.

This Revenue Notice supersedes Revenue Notices # 91-02, # 92-12, and # 94-04, to the extent this notice interprets, clarifies, or conflicts with the previous notices.

Tree, bush, shrub, and stump removal are services subject to the sales and use tax under Minnesota Statutes, section 297A.61, subdivision 3, paragraph (g), clause (5), item (vi). These services are taxable even if they are sold to a contractor and used by the contractor to complete a construction contract involving the new construction, reconstruction, or remodeling of a building or residence.

Revenue Notice # 92-12 is revoked.

Jennifer L. Engh, Assistant Commissioner

Publication Date: October 28, 2002