No sales tax on labor here in Illinois, if you buy things like chemicals, cabling supplies, trees for planting, in state then you pay a sales tax of 7.25 % unless you have tax exempt number for wholesale, the sales tax is then collected when the mechandise is resold to the end user.
In addition to the state sales tax, some counties and towns also have their own little sales tax, you will find this up near the Chicago area and the surrounding collar counties.
I suppose we should be charging sales tax for chips and firewood, but I have only heard of one person doing this, you would become unpopular real quick trying to add this to the price of wood salvage.
I don't know about anyone else, I just don't consider myself a merchant like a store would be. What we sell is strictly a service IMO.
We do pay a state income tax, instead of a sales tax on labor.
Larry