Snow Removal Invoice Template — Free Ohio Example: Plowing Taxed, Hand Shoveling Not (PDF)

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Tax %

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What should a snow removal invoice include?

Your business name and contact details, your sales tax license number if your state taxes the work, the customer and the service address, an invoice number and date, and one line per service: the seasonal contract or each push with its date and snow depth, salting by the application, walks and steps, roof or haul-away work. Say on each line whether a machine or a shovel did the work if your state taxes them differently, add the sales tax as its own line, then the total, the due date and how to pay. The example: $1,016.16 for one Lakewood, Ohio house for the whole season, $52.16 of it sales tax on the two truck lines.

Line items snow removal contractors actually bill

A seasonal contract, with the season dates, the trigger depth (2 in., 3 in.) and what is included: every push, or a set number.
Per-push plowing, one line per storm with the date and snow depth, or the number of pushes in Qty.
Salting or ice melt per application, per bag or per ton, and how it was spread: truck spreader, walk-behind, or by hand.
Walks, steps and porches, priced by the season or the visit, and whether a shovel or a snow blower did them.
Extras: roof snow, loader or skid-steer hours, hauling snow off site, return trips after the plow fills the apron.
Sales tax as its own line where your state taxes some of the lines and not others.

Same customers in summer? The landscaping invoice template covers the other half of the year.

How the example adds up

Part of the invoice	Unit	Amount
Seasonal driveway plowing by truck (taxable)	1 season × $520	$520.00
Salt by truck-mounted spreader (taxable)	6 applications × $22	$132.00
Walk, steps and porch by hand shovel (not taxed)	1 season × $240	$240.00
Ice melt spread by hand (not taxed)	6 applications × $12	$72.00
Ohio sales tax, Cuyahoga County 8.00%	8% of ($520 + $132 = $652.00)	$52.16
Total due	$520 + $132 + $240 + $72 + $52.16, by Nov 6	$1,016.16

Two what-ifs on the same prices. If the crew cleared the walk with a snow blower, line 3 would be machine work too: 8% of $892.00 = $71.36 of tax. If the whole season were one $964.00 price with no split, the hand work could not be kept out: 8% of $964.00 = $77.12. The company, the customers, the license number and the prices are made up for the arithmetic.

In InvoiceSnap. The tax is a line of its own and Tax % stays at 0, because the form's tax field would tax every line, including the hand work. The vendor's license number goes in the License field, which prints at 12 pt under your name.

Ohio: machines are taxed, shovels aren't

The law. Ohio R.C. 5739.01(B)(3)(r) (version effective September 30, 2025) makes snow removal a taxable sale and defines it as "the removal of snow by any mechanized means, but does not include the providing of such service by a person that has less than five thousand dollars in sales of such service during the calendar year."

What the Department says it means. Information release ST 2003-02 (revised March 2026; "The March 2026 update does not change the rules."): "What are snow removal services? These are when you clear snow with machines." Its taxable list includes "Removing snow using a snow blower" and "Removing snow using a snowplow attached to a vehicle"; its not-taxable list includes "Using non-mechanized means to remove snow (i.e., using only a snow shovel)".

Salt. "With machines (like a plow or spreader): This counts as snow removal, so you must charge sales tax. You do not pay tax when buying the salt because it is exempt." "By hand (without machines): This is not taxable. You don’t charge the customer sales tax, but you must pay tax when buying the salt." To buy the truck salt without tax you give your supplier an exemption certificate; the release lists salt among items exempt "if they are permanently given to the customer as part of a taxable landscaping, lawn care, or snow removal service."

Everything on a taxable job is taxed. "You must charge sales tax on all amounts related to the taxable service, even if you list them separately on the invoice. This includes fuel surcharges, supplies, labor, and any other charges." A fuel surcharge on a plow route is taxed with the plowing. Mixed jobs need a clear split: "the entire charge is taxable unless you clearly separate the non-taxable charges on the invoice."

The $5,000 line. "If you made less than $5,000 from landscaping or snow removal in a calendar year, you do not register or collect tax. If you reach $5,000 in a year for either service, you must register and collect sales tax on all future sales for that service." Then: "You need a regular county vendor’s license, which you can get from your county auditor or through OH|Tax eServices. The fee is $50." The example's company is past the line, so it charges tax.

Rate. "Use the rate for the county where the service is performed." The Department's county rate table for October 1 to December 31, 2026 lists Cuyahoga at 8.00%, used for the Lakewood driveway.

No resale for property managers. "Developers, landlords, building managers, condo associations, and construction contractors are considered the end users of landscaping, lawn care, or snow removal services." Their snow removal is taxed when they buy it.

Pennsylvania: no tax, except roofs and gutters

Pennsylvania comes up first in search suggestions for this question, and the answer is short. The Department of Revenue's answer 459 (updated March 3, 2026): "Snow removal is not subject to Sales Tax." The exception: "If the snow removal is from a roof and/or gutters, sales tax is to be charged". The salt is taxed when the contractor buys it: "whomever actually spreads the salt is the end consumer and pays the tax on the purchase of the salt. Snow removal businesses do not collect sales tax."

The building maintenance rule, 61 Pa. Code §60.1 (last amended 2006), lists "Snow plowing." among services that are not building maintenance or building cleaning services. So a Pittsburgh version of the example would have no tax line at all, and the contractor would have paid tax on both the truck salt and the ice melt. Pennsylvania does tax lawn care; the lawn care invoice template works through which lines.

New York, New Jersey, Wisconsin and Minnesota

New York: taxed. The landscapers bulletin (TB-ST-505) lists snow removal among examples of taxable repair and maintenance services: "All repair, maintenance, and installation services are taxable unless the customer gives the landscaper a properly completed exemption document."
New Jersey: taxed, contract or not. S&U-9: "Charges for parking lot sweeping, snow plowing, and lawn maintenance are all services that are subject to Sales Tax in New Jersey, whether or not the services are performed on a regular contractual basis." S&U-3 lists "Snow shoveling" as a maintenance service.
Wisconsin: not taxed. Wisconsin Tax Bulletin 216 (January 2022): "Snowplowing or sanding and salting roads, sidewalks, or parking lots are not services that are subject to sales tax."
Minnesota: not taxed. The landscape maintenance guide (updated February 3, 2026) lists "Snow shoveling or snow plowing" as nontaxable, and the provider "owes sales or use tax on the ice melt, brine, or sand used".

Where the rules don't line up

Snow vs. ice. The statute taxes "the removal of snow by any mechanized means". The release says salt spread by machine "counts as snow removal". A salting run after freezing rain, with no snow on the ground, is not addressed by either. The example follows the release for salt spread after snowfall.
What counts as a machine. The release names a snow blower, a vehicle plow and "machines (like a plow or spreader)" as taxable and "only a snow shovel" as not. It doesn't say where a hand-pushed broadcast spreader falls. The example avoids the question: truck-mounted spreader on the driveway, ice melt spread by hand on the walk.
The $5,000 test. The statute leaves out anyone with "less than five thousand dollars in sales of such service during the calendar year", which reads like a whole-year test; the release says to collect "on all future sales" once you reach $5,000. Neither says how to count a season billed in October for work running from November into March, across two calendar years.
The rate on a prepaid season. The example bills in October 2026 at the 8.00% in the October to December 2026 table, but most of the work happens in 2027. We did not find guidance on which quarter's rate applies, or when tax is due, on a season billed before it starts.
Shoveling, state by state. Hand shoveling is untaxed in Ohio, but New Jersey lists "Snow shoveling" as a taxable maintenance service, and New York's bulletin says "snow removal" without separating machine from hand work. A split that saves tax in Ohio does nothing in New Jersey.

What we did not check

Snow removal tax in Connecticut, Iowa, Nebraska, Michigan, Massachusetts or any state not named above, and local rates and materials rules in New York and New Jersey.
When Ohio tax is due on a prepaid seasonal contract, and how a mid-season county rate change applies.
Whether a walk-behind or hand-pushed spreader counts as a machine in Ohio, and how ice-only salting is treated.
City business licenses, contractor registration, snow-to-street ordinances, insurance, and the format of Ohio vendor's license numbers (the example's is a placeholder).
Typical snow removal prices; the example's are made up.

This is a summary of Ohio R.C. 5739.01(B)(3)(r), Ohio Department of Taxation information release ST 2003-02 (March 2026) and its October to December 2026 county rate table, Pennsylvania Department of Revenue answer 459 and 61 Pa. Code §60.1, New York TB-ST-505, New Jersey S&U-9 and S&U-3, Wisconsin Tax Bulletin 216 and the Minnesota landscape maintenance guide, as read on October 25, 2026, not legal or tax advice. Check with the Ohio Department of Taxation, your state's tax agency, or your accountant.

The same Pennsylvania building-cleaning rule covers house washing. See the pressure washing invoice template for a worked invoice.

FAQ

How do I make a snow removal invoice?

Copy the services from the season agreement or your push log onto separate lines. For a seasonal contract, put the season dates and the trigger depth in the description; for per-push billing, use one line per storm with the date and depth, or Qty for the number of pushes. Put prepaid salting in Qty and your price per application in Unit price. If only some lines are taxable, work out the tax on those lines and add it as its own line, leaving the Tax % field at 0. Put your vendor's license or tax number in the License field. In InvoiceSnap the totals update as you type and the free preview PDF shows the finished invoice.

Is snow removal taxable in Ohio?

When a machine does it and you sell $5,000 or more of it a year, yes. Ohio's sales tax law defines the taxable service as "the removal of snow by any mechanized means, but does not include the providing of such service by a person that has less than five thousand dollars in sales of such service during the calendar year." (R.C. 5739.01(B)(3)(r).) The Department of Taxation's information release ST 2003-02 lists "Removing snow using a snow blower" and "Removing snow using a snowplow attached to a vehicle" as taxable, and "Using non-mechanized means to remove snow (i.e., using only a snow shovel)" as not taxable. That is why the example puts the truck plowing and the hand-shoveled walk on separate lines.

Is salting a driveway taxable in Ohio?

It depends on how the salt goes down. ST 2003-02: "With machines (like a plow or spreader): This counts as snow removal, so you must charge sales tax. You do not pay tax when buying the salt because it is exempt." And: "By hand (without machines): This is not taxable. You don’t charge the customer sales tax, but you must pay tax when buying the salt." The example taxes the six truck-spread applications on the driveway ($132) and not the six hand-spread applications of ice melt on the walk ($72).

Do I charge sales tax on snow removal if I make less than $5,000 in Ohio?

No. ST 2003-02: "If you made less than $5,000 from landscaping or snow removal in a calendar year, you do not register or collect tax. If you reach $5,000 in a year for either service, you must register and collect sales tax on all future sales for that service." The two services are counted separately, so a lawn business with $4,000 of plowing doesn't tax the plowing. Once you register: "You need a regular county vendor’s license, which you can get from your county auditor or through OH|Tax eServices. The fee is $50." How the calendar-year test works for a season that runs from November into March is not spelled out (see "Where the rules don't line up").

What sales tax rate do I use for snow removal in Ohio?

The rate of the county where you clear the snow, not where your shop is. ST 2003-02: "Use the rate for the county where the service is performed." The Department's rate table for October 1 to December 31, 2026 lists Cuyahoga County at 8.00%, which is what the example uses for a Lakewood driveway. A route that crosses county lines needs a separate charge and rate per county.

Is snow removal taxable in Pennsylvania?

No, except on roofs and gutters. The Department of Revenue's answer (updated March 3, 2026): "Snow removal is not subject to Sales Tax. If the snow removal is from a roof and/or gutters, sales tax is to be charged". Roof and gutter work counts as a taxable building cleaning and maintenance service. On salt: "whomever actually spreads the salt is the end consumer and pays the tax on the purchase of the salt. Snow removal businesses do not collect sales tax. They simply pay tax upon the acquisition of all supplies used." The building maintenance rule, 61 Pa. Code §60.1, lists "Snow plowing." among services that are not building maintenance or cleaning. If the example's job were in Pittsburgh, all four lines would be untaxed.

Is snow removal taxable in New York?

Yes. The Tax Department's bulletin for landscapers (TB-ST-505) lists snow removal among its examples of repair and maintenance services to real property, which are taxable, and says: "All repair, maintenance, and installation services are taxable unless the customer gives the landscaper a properly completed exemption document." We did not work out a New York version of the example (local rates, the materials rules).

Is snow plowing taxable in New Jersey?

Yes, even on a contract. The Division of Taxation's publication on business purchases (S&U-9, Rev. 5/25): "Charges for parking lot sweeping, snow plowing, and lawn maintenance are all services that are subject to Sales Tax in New Jersey, whether or not the services are performed on a regular contractual basis." Its contractors bulletin (S&U-3) lists "Snow shoveling" among maintenance services, so in New Jersey a hand-shoveled walk is not a way around the tax the way it is in Ohio.

Is snow removal taxable in Wisconsin?

No. The Department of Revenue's January 2022 tax bulletin: "Snowplowing or sanding and salting roads, sidewalks, or parking lots are not services that are subject to sales tax." The plow business pays tax on what it uses instead: "The service provider is the consumer of any property (e.g., salt, sand) used in providing such services and is liable for sales or use tax on its purchase of such property." Its example of a contract billed by the amount of salt used ends: "No part of the charge by Company is subject to sales tax."

Is snow removal taxable in Minnesota?

No. The Department of Revenue's landscape maintenance guide (updated February 3, 2026) lists "Snow shoveling or snow plowing" and "Applying ice-melt, brine, or sand to driveways, sidewalks, or parking lots (the service provider owes sales or use tax on the ice melt, brine, or sand used)" among nontaxable services.

Is snow removal taxable in Connecticut, Iowa, Nebraska or Michigan?

We did not check those states for this page. Search suggestions show people asking about them, and each sets its own rules. Of the states named on this page, Ohio, New York and New Jersey tax snow plowing (Ohio only machine work, over $5,000 a year), and Pennsylvania, Wisconsin and Minnesota don't.

Should I bill per push or for the whole season?

Either works on an invoice; what changes is how you write the lines. A seasonal contract is one line with the season dates, the trigger depth and what is included, billed up front or in installments, as in the example. Per-push billing is one line per storm with the date and depth ("Plow push Dec 9, 5 in."), or one line with the number of pushes in Qty. Salting is usually per application either way. In Ohio, per-push and seasonal plowing by truck are taxed the same; the line that matters for tax is whether a machine did the work. We did not check when Ohio tax is due on a season billed before it starts.

Do I need a license for snow removal in Ohio?

For sales tax, yes, once your mechanized snow removal reaches $5,000 in a calendar year: a county vendor's license ($50), from the county auditor or OH|Tax eServices. Put the number in the License field so it prints under your name; the example uses a placeholder. We did not check city business licenses, contractor registration, or rules about plowing snow into streets, which vary by city.

Can I use this for commercial lots, per-event salting or roof snow?

Yes. Use one line per lot or per event with the date, the equipment and the unit you priced in: per push, per hour of loader or skid-steer time, per application or per ton of salt, per hour for roof work. In Ohio, ST 2003-02 says condo associations, landlords and building managers can't buy snow removal for resale: they "are considered the end users of landscaping, lawn care, or snow removal services." In Pennsylvania, roof and gutter snow removal is the one part that is taxable.

Is InvoiceSnap free?

Yes. You can fill in the invoice and download a watermarked preview PDF free with no signup. A clean PDF is $4 one-time for 7 days of unlimited invoices (USDC; card coming soon).

Is my data uploaded?

No. The PDF is generated in your browser; your client and pricing details are not sent to a server.

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