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  Is charge to customer taxable when a service provider picks up documents in locked barrels from the customer’s residential property?
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  Q: Is the charge to a customer taxable when a service provider picks up documents in locked barrels from the customer's owner-occupied residential real property and removes them to its facility, where the service provider shreds the documents and disposes of them?
  Answer
 

A: No, the charge to a customer is not taxable when a service provider picks up documents in locked barrels from the customer's owner-occupied residential 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, but is not subject to Connecticut sales and use taxes when rendered to existing owner-occupied residential 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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