Junk Removal

Junk removal service providers pick up and remove unwanted items in buildings. Items are generally sent to a recycling center, a second use store, or a disposal station.

Junk removal is the first step in cleaning a building and is a taxable service.

Taxable Junk Removal Services

The following types of junk removal services are taxable:

• Removal of household contents or discarded items from buildings, including garages, abandoned buildings and storage units
• Cleaning and removal of household waste
• Periodic cleaning
• Maintenance of the building
• Lawn care and maintenance
• Removal of twigs and grass clippings
• Tree, bush, and stump removal

For information, see Landscape Maintenance Services.

Nontaxable Junk Removal Services

The following junk removal services are not subject to sales tax:

• Waste management services provided by the city sanitation department, solid waste management service providers, or the waste control department (may be subject to Solid Waste Management Tax)
• Curbside pickup of items placed by the property owner, including yard waste (may be subject to Solid Waste Management Tax)
• Removal of appliances when being replaced, if removal service is optional
• Charges for the removal of dumpsters or dumpster bags

Note: Nontaxable services must be listed separately on the customer’s invoice.

Examples

• A bank hires a junk removal service provider to clean out a foreclosed residential property. The service provider removes abandoned property from the home and cleans out household debris. Cleaning out the contents of the building is taxable.
• A construction company removes old carpet to install a new wood floor in a home. They remove the old carpeting and haul it away. Hauling away the old carpeting is not taxable since the construction company is not in the business of junk removal.
• A contractor hires a demolition company to tear down two office buildings so an apartment building can be built on the property. The contractor hires a separate company to remove the demolition debris. The removal of the demolition debris is not taxable. The debris removal is not considered part of building and residential cleaning as long as no building remains.
• A homeowner buys a new refrigerator and pays the appliance company to deliver and install it and to remove and haul away the old refrigerator. The removal of the old refrigerator is not taxable because the appliance company is not in the business of junk removal and the removal is optional. (Removal is taxable if required.)
• A moving service provider is hired to pack the contents of a customer’s home and move them to a new home. The contents of the home are not disposed of as the mover sees fit, but are delivered to the location the customer determines. The moving service does not vacuum, sweep, or clean the customer’s home. The moving service is not taxable.