Sales Tax
Sales Tax State Activity Update - January 2006
Waste Not, Tax Not â€" New York Amends Waste Transfer Taxability
Section 1105 (c) (5) of the Tax Law which imposes sales tax on real property maintenance and repair including waste removal was amended. The receipts for the removal of waste from facilities regulated by the Department of Environmental Conservation (DEC) as either transfer stations or as construction and demolition debris processing facilities are exempt. The effective date of this exemption is December 1, 2005. This exclusion does not apply to the waste removal service generated by the latter facilities.
Under DEC regulations a transfer station is defined as a solid waste management facility other than a recycling and recovery facility or construction and demolition debris facility. A transfer station transfers solid waste to another facility for further processing, treating, transfer or disposal. A construction and demolition processing facility receives and processes construction and demolition debris by any means.
To avail themselves of this exemption for a qualified purchase of waste removal service by a transfer station or a construction and demolition debris processing facility a completed Form ST-121 Exempt Use Certificate should be issued to the provider of the service within 90 days.
This memo may be viewed at the New York State Department of Taxation and Finance website.
(New York Office of Tax Policy Analysis, Technical Services Division, Sales Tax Memo TSB-M-05(13)S, 10/18/05)
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