Hazardous waste pick up services involve collection and disposal of such materials. The charges for this service are not subject to sales tax, however, the charges are subject to business and occupation (B&O) tax under the service and other activities classification.
Hazardous waste cleanup services involve the cleanup of a particular site.
- When the site is improved real property with structures, the charges for cleaning up these sites are subject to sales tax.
- When the site is unimproved / bare land or water, the cleanup charges are not subject to sales tax. In this case the service provider’s gross income is reported under the service and other activities classification of the B&O tax.