Refuse service for federal government

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics Cleanup Services On Foreclosed Properties Print Cleanup services on foreclosed properties When a business contracts to perform cleanup on foreclosed properties for consumers (e.g., for banks, realtors, or investors), they often provide a combination of services for either an agreed-upon lump sum price or an amount to be based on the actual time spent cleaning up the property. These services are considered special cleanup jobs and may include, but are not limited to: Securing the site by: Rekeying doors Replacing or boarding up windows Securing other openings Performing winterization services Making safety repairs Lawn and yard services, including: Mowing Trimming Sweeping sidewalks and pathways Cleaning, including: Personal property and debris removal Wiping down or replacing fixtures Vacuuming Mopping Disinfecting Plastering/drywall repair Painting Pressure washing Roof and gutter cleaning Businesses performing these types of cleanup services on foreclosed properties are generally making retail sales, and must collect and report retail sales tax. These businesses will also generally be subject to the retailing B&O tax. T