A: No, the charge to a customer is not 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 owner-occupied residential real property. See Policy Statement 99(5), Refuse and Sanitary Waste Removal Companies, for more information.
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.