A: Yes, the charge to a customer is taxable when a service provider picks up documents in locked barrels from the customer's commercial, industrial or income-producing real property and removes them to its facility, where the service provider shreds the documents and disposes of them. 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. The charge is not taxable if the customer's location is an owner-occupied residential 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.