Using services of another solid waste collection business

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Solid Waste Collection/disposal, Hazardous Waste, And Recycling Businesses Recycling/salvage Collection Print Recycling/salvage collection What are recyclable or salvaged materials? Materials that are economically viable for further use and that are not delivered to a landfill or other disposal site as solid waste. Are charges for collecting recyclable/salvaged goods subject to the solid waste collection tax? No. Charges for the collection of recyclable materials are not subject to the solid waste collection tax. How are recycling/salvage businesses taxed? The following taxes apply: Service & other activities B&O tax is due on : Income from picking up/collecting recyclable or salvageable materials for recycling at the recycler’s own facility. “Tip” fees for accepting economically viable (recyclable) waste (e.g., yard waste) from private individuals, businesses, landscapers, municipalities, or commercial solid waste companies. Motor Transportation or Urban Transportation public utility tax (PUT ) is due on: Income received from picking up/collecting recyclable or salvaged materials and hauling the materials to a third-party recycling facility. In this