Junk Removal

Junk removal is a taxable service. Junk removal service providers pick up and remove unwanted items in buildings.

Taxable Junk Removal Services

The following 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
• Removal of twigs and grass clippings
• Tree, bush, and stump removal

For examples of other taxable services, see the Taxable Services section of Building Cleaning and Maintenance.

Nontaxable Charges

The following 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 charges must be listed separately on the invoice.

Examples

Example 1

A bank hires a junk removal service provider to clean out a foreclosed residential property. The service provider removes abandoned household contents and cleans out debris. The charges are taxable.

Example 2

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.