News (blog)

View the Indiana Sales Tax Information Bulletin #21  Here:  IPLLA News Online March 2011 Revisiting the Indiana Sales Tax Law Bob Andrews IPLLA Executive Director As we prepare for another and hopefully successful season, I want to revisit an issue which comes up every year--that is the collection of Indiana Sales Tax on the sale of lawn and/or tree care treatments.  The Indiana Department of Revenue has consistently enforced the law--that sales tax is to apply to the gross income received from each lawn care application.  The same holds true for tree and shrub applications. Let me be clear on this as, after many years of enforcement, there still seems to be considerable question about when you are required to collect sales tax and when you are not.  In the case of lawn care and tree care applications, you definitely are required to do so and on the entire amount of the sale. Such applications are considered to be unitary transactions; meaning that they are the sale or purchase of a tangible good or service under a single agreement for which a total combined charge is calculated.  Virtually every lawn care company I know sells services “by the application” and charges a single price for both product and labor to apply it.  Under Indiana law, this means that you must collect 7% of the total price charged for Indiana Sales Tax. At the same time, most lawn care operators do not pay sales tax when they purchase chemicals or fertilizers.  When those products are then sold as a part of the entire treatment, sales tax is to be charged to the customer. Sales tax does not need to be charged when the service consists of labor only--such as mowing or core aeration.  Each season I hear of more than one of our members who make the mistake of not including sales tax on the total amount for their application sales.  After an audit by the Department of Revenue reveals this, they face paying the tax, which they failed to collect, as well as any penalties involved. Don’t get caught off guard here.  Refer any questions you may have to your accountant who can then research Information Bulletin #21 dated May 2002 by the Indiana Department of Revenue.

IPLLA News Online

February 2011

The Indiana General Assembly is now in session and legislation has indeed been introduced which would put limitations on the use of phosphate fertilizers in lawn care.

Introduced by Representative Richard Dodge of Angola; House Bill 1425 (http://www.in.gov/legislative/bills/2011/IN/IN1425.1.html)places restrictions on fertilizer containing phosphorous.  Here are some of the objectives stated in the proposed legislation.

 

1. If enacted, the bill would be applicable to fertilizers that contain more than sixty seven hundredths of one percent of phosphorous per weight.

 

2. If passed, no lawn care application containing phosphorus could be applied for any reason from December 1 through March 1.

 

3. No lawn care fertilizer may be applied to an impervious surface, and if it is, the product must be removed immediately.

 

4. If the ground surrounds a body of water, no fertilizer shall be applied closer than 10 feet if the ground is flat or slopes away from the water and no closer than 20 feet if the ground slopes towards the body of water.

 

5. Fertilizer contain phosphorous can be applied for the purposes of establishing a new lawn or a lawn that is deficient in phosphorous as determined by a soil test performed within he last 36 months.

 

6. The proposed legislation would affect both professional lawn care applicators and the homeowner.

 

The Indiana Professional Lawn & Landscape Association opposes this legislation for a variety of reasons.

 

The legislation is based upon the supposition that phosphate fertilizer run-off increases algae bloom in lakes, ponds, and streams.  We do not agree with that contention and do not believe that comprehensive studies show a true correlation between phosphates and an increase in algae bloom.

 

Phosphate fertilizers play an important role in contributing to the long term health of the grass plant.  Omitting it completely will ultimately result in a weaker plant and thinner stand of grass.  Our belief is that a thicker turf stand reduces runoff and that a thinner and weaker stand will increase runoff and thus the potential for pollution.

 

The use and application of turf fertilizers in Indiana, is regulated by the Office of the Indiana State Chemist and the Indiana Fertilizer Advisory Board.  This legislation would be in conflict with current regulation and cause confusion within the lawn care industry.

 

The legislation is anti-small business.  It would increase our costs by requiring a soil analysis prior to the use of phosphates.  Such costs would also need to be passed on to the customer thus unnecessarily increase their cost of lawn care service.

 

Such legislation is not enforceable.  Our association categorically rejects new legislation or regulation that does not provide a reasonable method of uniformly enforcement of its provisions.

 

Finally, IPLLA believes that the real target of such legislation is fertilizer in general, not just phosphate fertilizers.  This type of legislation is simply a first step in reducing the overall use of fertilizer in the green industry.

 

IPLLA has met with the legislators involved and is working closely with our legislative affairs representatives in the Green Industry Alliance.  We also need your full support in this effort.  Please be sure and contact your local State Representative and State Senator and make clear your opposition to Indiana House Bill 1425.

 

Thank you for your continued involvement in the Indiana Professional Lawn & Landscape Association.

 

 

 

Bob Andrews

Executive Director

IPLLA

I know it's happy because 2010 is over and hopefully the drought along with it. I would imagine most of us will be spending a good deal of 2011 correcting the damage done by that extraordinary period of dry and hot weather.

The Indiana General Assembly will be starting its long session later this week and we will be watching for any legislation affecting the lawn and landscape industry. Our legislative affairs firm, The Corydon Group, does expect to see bills introduced affecting phosphate fertilizer use and immigration reform. Both of these issues are important to various parts of our industry and we certainly will be there to offer our views on the potential impact of new legislation.

The Green Industry Expo is scheduled for January 18-19 at the Indiana Convention Center in Indianapolis. This is always a good opportunity to catch up on new products and equipment in the green industry and I hope you will take the opportunity to attend. Please contact the Midwest Regional Turf Foundation for registration information and stop by to visit with IPLLA in Booth #112.

Once again, IPLLA will be holding our annual series of Regional Meetings around Indiana during February. This year we are featuring Dr. Cliff Sadof and Dr. Jana Beckerman of Purdue who will team teach a full interactive program on the diagnostic process and development of management programs based upon such a process. Continuing Credit Hours (CCH's) are available in Categories 2, 3A, 3B, 5, 6, 7A, and RT. Dates and times are listed below. Please look for registration information in the mail later this month. You may register by return mail online at www.iplla.com

2011 IPLLA Regional Meetings

February 15 - Primo West in Plainfield
February 16 - Holiday Inn Select in Seymour
February 22 - Marriott Hotel in Fort Wayne
February 24 - Radisson Hotel in Merrillville

All current members of the IPLLA should have received your 2011 Dues Statement in early December. If you have not already done so, take time now to renew your membership. We need everyone involved in the effort to both maintain our ongoing involvement in legislative affairs as well as the high quality of our various educational events.

We'll look forward to seeing you soon and good luck as you prepare for the upcoming season.


Bob Andrews
Executive Director
IPLLA


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Indiana Professional Lawn and Landscape Association
PO Box 481
Carmel IN 46082
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Robert Waltz, DNR Administrator, to Head
Indiana State Chemist Office
WEST LAFAYETTE, Ind. undefined Gov. Mitch Daniels has appointed Robert Waltz of Indianapolis as Indiana state chemist.

He will manage the Office of the Indiana State Chemist and Seed Commissioner located at Purdue University. The office administers laws covering animal feeds, fertilizers, pesticides and seeds in the state. The agency is charged with ensuring food safety, user safety, proper labeling and protecting the environment.

Waltz has been state entomologist and director of the Division of Entomology and Plant Pathology at the Indiana Department of Natural Resources since 1988. In his new capacity, he also will retain the title of state entomologist.

“ I have been privileged to work as state entomologist for the past 18 years in the DNR and to have enjoyed the high degree of professionalism, and the thoughtfully considered science of the DNR professionals, and clients with whom we have worked,” Waltz said. “I look forward to working as a member of the Purdue University community and continuing many relationships I have established through the years within a new venue.”

“Waltz is a great scientist and a seasoned administrator with leadership and regulatory experience,” said Randy Woodson, Glenn W. Sample Dean of Agriculture.
Purdue Agriculture operates the Office of the Indiana State Chemist and Seed Commissioner in a pairing that benefits Hoosiers.

“ This office provides science-based regulation combined with a strong educational component that aims to protect and serve Indiana residents,” Woodson said.
He said maintaining the office at Purdue gives the state agency access to international-quality resources and expertise.

" Faculty often consult with the state regulators on current issues, giving them the latest in scientific knowledge regarding those areas in which they have oversight," Woodson said.

Waltz serves on several state and national panels. He is vice chair of the Indiana Pesticide Review Board and serves on the Gypsy Moth Slow the Spread Foundation board, the national emerald ash borer science advisory panel and the National Plant Board. He also is a former chairman of the Exotic Species List Committee for the Entomological Society of America and past president of the Indiana Academy of Science.

Waltz has a bachelor's degree in natural resources and environmental sciences and master's and doctoral degrees in entomology, all from Purdue. He is a native of Richmond.

Waltz replaces Rodney Noel who has served as interim state chemist and seed commissioner since June 30, 2005, when Alan Hanks retired from the post.
Writer: Beth Forbes, (765) 494-2722, forbes@purdue.edu

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