DISTRICT OF COLUMBIA: S&U Tax: Removal of Recyclable Material Not Taxable Property Maintenance
Posted on: Saturday, 3 September 2005, 03:00 CDT
Applicable October 1, 2005, for District of Columbia sales and use tax purposes, the term "real property maintenance" does not include exterior or interior trash removal of recyclable material. The term "recyclable material" means material that would otherwise become municipal solid waste. The trash removal provider must show that the material has been collected, separated, or processed to be returned into commerce as a raw material or product, or has been sold to a company in the business of separating or processing recyclable materials.
Consolidated waste industries are not liable for sales and use tax and interest on recyclable material for the period from August 1, 1999, through October 1, 2005. Any payments made for that period, up to $273,000, will be refunded. (Act 16-168 (D.C.B. 16-375), Laws 2005, effective July 26, 2005, expires October 24, 2005.) Copyright CCH Incorporated: Federal and State Tax Aug 16, 2005
Source: State Tax Review
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