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  Sales and Use Tax
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      Shredding/Recycle

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  Is charge to custome taxable when provider brings mobile paper shredder to customer's site?
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  Q: Is the charge to a customer taxable when a service provider brings a mobile paper shredder to the customer's commercial, industrial or income-producing real property to shred documents and cart the shredded paper away?
  Answer
 

A: Yes, the charge to a customer is taxable when a service provider brings a mobile paper shredder to the customer's location at which the service provider shreds documents and carts the shredded paper away, if the customer's location is an existing commercial, industrial or income-producing property. The charge is part of the gross receipts for refuse removal services and is subject to Connecticut sales and use taxes when rendered to existing commercial, industrial or income-producing real property. See Policy Statement 99(5), Refuse and Sanitary Waste Removal Companies, for more information.

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
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