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.

Although dog waste pick-up activities may involve a yard, such services alone do not constitute landscaping services. For this reason, such activities are not considered a retail service and are not subject to retail sales tax.

Dog waste pick-up combined with landscaping activities

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. It does not matter whether charges for dog waste pick-up are separately stated on the invoice, the total charge is considered a retail service. 

Dog waste pick-up combined with other cleaning activities 

When dog waste pick-up is combined with other cleaning activities to clean structures such as porches, decks, sidewalks, and patios, in addition to yards and lawns, the service for cleaning these structures is a retail sale. The charge is subject to retailing B&O and retail sales tax. However, the dog waste pick-up itself is a service. 

Examples

The examples provided below are to be used only as a general guide. The tax results of other situations must be determined separately after review of all the facts and circumstances. 

Example 1

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

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. 

Example 2

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

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.

Example 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 from your porch and sidewalks.

When charged separately, the amount charged for clean up on porches or sidewalks is 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. When not charged separately, the tax classification is based on the predominant activity. 

Example 4

Urban Sod Inc. specializes in dog waste collection and pick-up services to dog owners living in small spaces or spaces without a lawn. Urban Sod supplies their customers with 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 to 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 amount charged for the pick-up and replacement of soiled sod is subject to B&O tax under the service and other activities classification.