Texas Comptroller Determines Sales Tax Applies to Certain Non-Hazardous Waste Removal Services

The Texas Comptroller of Public Accounts issued a private letter ruling to a waste removal company, specializing in the removal of Class 1-3 non-hazardous waste from Texas roadways and highways, requesting guidance on whether its services are real property services subject to sales and use tax. The Comptroller determined that: 1) the collection, removal, and disposal of Class 1-3 non-hazardous waste and contaminants from Texas roadways and highways is subject to sales and use tax as a taxable real property service; 2) real property services are taxable when required by a state or federal agency or performed on real property ...