Dog waste pick up services

Dog waste pick up services that are limited to the removal of waste from the surface of real property (e.g. lawns, yards, etc.) are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Such services are not retail services and are not subject to retail sales tax.

Although dog waste pick up activities may involve a yard, such services alone do not constitute landscaping services. When combined with landscaping activities, dog waste pick up is part of the retail service subject to retailing B&O tax and retail sales tax.

Examples:

  1. Bob’s landscaping is hired to perform landscaping services. Occasionally, he needs to remove dog waste prior to mowing the lawn.

    In this situation, the limited dog waste pick up is incidental and is considered part of the landscaping activities. Therefore, the total amount charged is subject to B&O tax under the Retailing classification and retail sales tax must be collected on the total amount charged. It is immaterial whether or not the charge for picking up dog waste is separately stated.
     

  2. Dog Waste LLC is hired to pick up and remove dog waste from your yard on a weekly basis.

    In this situation, the reoccurring dog waste removal service is subject to B&O tax under the Service and Other Activities classification. This activity is not subject to retail sales tax.
     

  3. Dog Waste LLC is hired to pick up and remove dog waste from your yard, and for an additional charge, they will also clean up dog waste on porches, sidewalks, carports, etc. 

    In this situation, the amount of additional charges are subject to B&O tax under the Retailing classification and requires the collection of retail sales tax. This service is different from the previous example because Dog Waste LLC is cleaning real or tangible personal property of the consumer, rather than merely removing and disposing of the waste.

    The amount charged for the dog waste pick up service would remain subject to B&O tax under the Service and Other Activities classification.
     

  4. Urban Sod Inc. specializes in dog waste collection and pick-up service to dog owners living in small spaces or spaces without a lawn. Urban Sod supplies their customers a waterproof tray and grass sod on their initial visit. The tray and sod are not sold or rented. They remain property of Urban Sod. Customers pay to have Urban Sod remove and replace soiled sod on a regularly scheduled basis. If a customer should cancel the service, the tray and sod are picked up by the company. The charges for pick up and replacement of soiled sod are subject to B&O tax under the Service and Other Activities classification.