Using services of another solid waste collection business

From the 2024 DOR Tax Exemption Study

82.18.060 - Using services of another solid waste collection business Description Any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected during the transaction is exempt from the solid waste collection tax. Purpose To prevent pyramiding and multiple taxation of a single transaction. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $16.569 $18.057 $19.679 $21.446 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues; however, it could result in exemption multiple taxation of a single transaction. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $16.552 $19.679 $21.446 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate is 9%, which reflects the average historical growth rate of the solid waste collection industry. Data Sources - Department of Revenue, Excise tax data Additional Additional Information Information Category: Bus