Power pumping unit

From the 2024 DOR Tax Exemption Study

Det. No.12-0348, 33 WTD 101 (May 30, 2014) 102 FINDINGS OF FACT . . . (“Taxpayer”) is in the business of carpet cleaning and water damage restoration. Taxpayer specializes in emergency water damage, flood, and fire damage restoration. Taxpayer performs various cleaning and repair services including, but not limited to: water damage restoration, carpet cleaning, tile and grout cleaning, fire damage restoration, allergy control, pet urine stains odor control, upholstery cleaning, and fabric protection. Taxpayer advertises its ability to respond to water damage emergency calls. Taxpayer’s water damage services consist of “drying, deodorizing, and disinfecting” flooded areas. Taxpayer uses high-tech mounted and portable extraction units to perform water removal. Submersible and gas- powered pumps are used for continuous pumping of deep water situations. Taxpayer also uses deodorizers and disinfectants to control odors emanating from microorganisms and bacteria which flourish in excessive moisture by deterring the growth of bacteria, fungi, mildew, and other harmful microorganisms. After deodorizing and disinfecting areas affected by water damage, Taxpayer uses cutting-edge drying equip