Tax & Accounting Blog

Texas: Computer Monitor Disposal Fees Subject to Sales Tax

Indirect Tax, Sales and Use Tax May 26, 2011

Texas has released Policy Letter Ruling No. 201105050L (5/18/2011) explaining that computer monitor disposal fees collected after the effective date of U.S. Environmental Protection Agency (EPA) publication EPA530-F-06-012 (May 2006) are subject to Texas sales tax. Previously these fees were exempt as hazardous waste disposal fees. However, because the 2006 EPA publication provides that monitors are no longer regulated as hazardous waste any fees for their disposal are subject to tax as a taxable waste disposal service under the provisions of Rule 3.356(a)(3), REAL PROPERTY SERVICES.