Junk removal invoice template

Line items junk haulers actually bill

• Haul-off by volume: a fraction of the truck (1/4, 1/2, 3/4, full) or cubic yards, loading and dump fees included.
• Single items such as mattresses, appliances, hot tubs or pianos, per piece.
• Tear-downs: sheds, playsets, decks, fences, priced on their own line apart from hauling the debris.
• Moving, not dumping: items the customer keeps, carried to a storage unit, a new home or a donation drop-off.
• Sales tax as its own line when your state taxes some of these and not others.

Clearing out a house before a cleaning? The cleaning invoice template covers house cleaning invoices.

How the example adds up

What-ifs on the same prices. Billed as one $1,420.00 line, the whole charge is presumed taxable: 8.25% of $1,420.00 = $117.15, $1,537.15 in all. A stand-alone pickup of just the garage load and the mattress set ($525.00) in Austin: 8.25% of $525.00 = $43.31, $568.31. The same $525.00 pickup in Pennsylvania, Florida or Ohio has no tax line on the sources below. In Pittsburgh, if the invoice also billed a $150.00 broom-sweep of the emptied garage (a taxable building cleaning service in Pennsylvania), we'd tax the haul-off with it as a delivery charge: 7% of $675.00 = $47.25, $722.25. The company, the customers, the permit number and the prices are made up for the arithmetic.

In InvoiceSnap. The tax is a line of its own and Tax % stays at 0, because the form's tax field would tax every line, including the tear-down and the move. Your sales tax permit number goes in the License field, which prints under your name.

Texas: hauling junk is a taxable real property service

The statute. Tax Code §151.0048(a)(3) makes "the removal or collection of garbage, rubbish, or other solid waste" a real property service, with exceptions for hazardous waste, industrial solid waste, oil and gas waste, domestic sewage and permitted industrial discharges. The Comptroller's taxable services guide (96-259) lists "garbage and other waste collection or removal" with pest control, janitorial work, landscaping and surveying as taxable real property services.

The rule. 34 TAC §3.356 requires a permit and tax "on all charges for real property services" and adds three things that shape a junk removal invoice. Dump fees stay in: "Persons providing garbage collection services may not separate in the bill to their customers the charge for garbage collection from the charge for use of the landfill for the purpose of reducing the amount upon which tax must be collected." Unrelated work can come out, if it's separately stated and meets the test in (i)(1). And the local tax goes where the junk is: "Local taxes for garbage or other solid waste removal services are allocated to the local taxing jurisdiction in which the garbage or other solid waste is located when its collection or removal begins."

Demolition. In private letter ruling 201807008L (July 11, 2018) the Comptroller held that "A service provided to remove demolition debris is a taxable real property service." and that complete demolition "is not taxable", while partial demolition is taxable remodeling. The example's shed comes down completely, so the tear-down is untaxed and the debris haul-off is taxed, each on its own line.

Moving. A Comptroller letter on STAR (200005335L, May 19, 2000): "Moving furniture from one location to another is not a taxable service." The example's line 5 carries things the customer is keeping to a storage unit and is billed on its own. More on moving bills on the moving invoice template.

Rate. The Comptroller's city rate table lists Austin (Travis Co) at .082500 total. More on Texas real property services on the pool service invoice template.

Pennsylvania, Florida and Ohio

Pennsylvania doesn't tax hauling waste on its own: "Hauling of waste is a non-taxable service" (Department of Revenue answer 2088, updated 09/14/2026), and 61 Pa. Code §31.6 lists "Hauling and transportation services." as nontaxable. Billed with a taxable sale or service, though, hauling becomes a delivery charge, which §33.2(a)(2) puts in the taxable price: "The charge for handling, delivery or other transportation services, including mailing costs." Building cleaning is taxable in Pennsylvania (61 Pa. Code §60.1), and the Department's rate page says "The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia."

Florida treats waste collection as an untaxed service (TAA 25A-006) but a separately stated dumpster charge as a taxable lease of the container (TAA 26A-007A). For a junk removal crew that loads the truck itself there is no container to rent, so the example's haul-off lines would carry no Florida tax.

Ohio taxes building maintenance and janitorial service, "cleaning the interior or exterior of a building and any tangible personal property located therein or thereon", once a seller reaches $5,000 a year in sales of the service. Its information release ST 2002-04 puts hauling unwanted articles away on the untaxed side and trash pickup as part of cleaning on the taxed side; see the FAQ below for the wording. More on separating lines in Ohio on the snow removal invoice template.

Where the rules don't line up

• Splitting lines: Texas vs. Florida. In Texas a separate line can keep an unrelated service such as demolition or moving out of the tax, while a separate landfill fee changes nothing. In Florida it works the other way for dumpsters: one lump sum is an untaxed service, and a separately stated container charge makes the whole invoice a taxable lease. The same habit gives opposite results.
• Ohio's two lists. ST 2002-04 taxes "emptying waste baskets and picking up trash for the immediate or eventual removal from a building" and doesn't tax "removing unwanted articles from buildings (only in connection with the service of hauling them away)". A clean-out where the crew also bags loose trash sits between the two; we found no Ohio answer for that case, and the release warns "The tax cannot be avoided by merely calling the service something other than the work that is actually performed."
• Demolition in Texas. The 2018 ruling is a private letter ruling to one demolition company, and it calls partial demolition "taxable as nonresidential remodeling". It doesn't address tearing down part of a house, such as a deck attached to it; we didn't check how residential partial demolition is treated.
• Moving vs. hauling in Texas. The moving letter we quote was written to a furniture installer, not a junk hauler, and the unrelated-service test in Rule 3.356(i)(1) is applied to line 5 on our reading. Items taken to a donation center or recycler aren't addressed in the sources we read; the example has none, and we'd treat them as part of the haul-off.
• Pennsylvania clean-outs. Answer 2088 makes hauling taxable when "billed by the vendor in connection with a taxable sale or service". It doesn't say whether billing the cleaning on a separate invoice changes that, so the Pittsburgh what-if is our reading.
• Florida's advisements. Each TAA says it "is binding on the Department only under the facts and circumstances described in the request for this advice". Both we read are about dumpsters, not crews that load their own truck.

What we did not check

• Every state other than Texas, Pennsylvania, Florida and Ohio; Florida county surtax; Ohio county rates; Pennsylvania local tax outside Allegheny County and Philadelphia.
• How demolition and moving are taxed in Pennsylvania, Florida and Ohio, so the what-ifs for those states cover only the $525.00 pickup.
• Residential partial demolition, dumpster rental and hazardous or household chemical waste in Texas.
• Hauler permits, landfill rules, refrigerant recovery for appliances, insurance and licensing.
• Whether customers can deduct junk removal on their income taxes; typical junk removal prices (the example's are made up).

This is a summary of Texas Tax Code §151.0048, 34 TAC §3.356, the Comptroller's publication 96-259, private letter ruling 201807008L, STAR letter 200005335L and city rate table; Pennsylvania Department of Revenue answer 2088, 61 Pa. Code §§31.6, 33.2 and 60.1 and the Department's sales tax page; Florida Department of Revenue TAAs 25A-006 and 26A-007A; and Ohio information release ST 2002-04 (April 2025), as read on October 25, 2026, not legal or tax advice. Check with the Texas Comptroller, the Pennsylvania Department of Revenue, the Florida Department of Revenue, the Ohio Department of Taxation, or your accountant.

FAQ

How do I make a junk removal invoice or receipt?

Give each charge its own line. A flat haul-off goes in as Qty 1 with the price; per-item pickups get the count in Qty (2 × $40.00 for a mattress and box spring). Say how much went in the truck (about 3/4 of a 15 cu yd load) so the price can be checked against your quote. If only some lines are taxable, work out the tax on those lines and add it as a line of its own, leaving the Tax % field at 0. A receipt is the same document marked paid: write the payment date and method in the notes once the customer pays. In InvoiceSnap the totals update as you type and the free preview PDF shows the finished invoice.

Is junk removal taxable in Texas?

Yes. The Tax Code lists "the removal or collection of garbage, rubbish, or other solid waste" as a real property service (§151.0048(a)(3)), and the Comptroller's taxable services guide names "garbage and other waste collection or removal" among the taxable real property services. Rule 3.356 defines garbage or other solid waste to include "other discarded material, including solid, liquid, semisolid, or contained gaseous material, resulting from residential, industrial, municipal, commercial, mining, and agricultural operations", and says "Persons performing real property services must obtain a tax permit and collect and remit sales or use taxes on all charges for real property services." Hazardous waste and industrial solid waste are excluded from the definition.

Can I list the landfill or dump fee separately so it isn't taxed in Texas?

No. Rule 3.356(f): "Persons providing garbage collection services may not separate in the bill to their customers the charge for garbage collection from the charge for use of the landfill for the purpose of reducing the amount upon which tax must be collected." You can show the dump fee as its own line if customers want to see it, but it goes into the taxed total. The example keeps it inside the haul-off price.

Is debris removal after demolition taxable in Texas?

The debris removal is. In a 2018 private letter ruling to a demolition company the Comptroller said "A service provided to remove demolition debris is a taxable real property service." and "The Comptroller has consistently held that the removal of construction debris is taxable because the debris is properly classified as municipal solid waste and is not excluded as industrial solid waste." The tear-down itself depends on the job: "The complete demolition of an existing improvement to real property is neither remodeling nor modification of a real property improvement and is not taxable." but "Partial demolition services are taxable as nonresidential remodeling." That's why the example bills the complete shed tear-down and its debris haul-off on separate lines.

What if I quote one price for the tear-down and the haul-off?

In Texas a single price is presumed taxable in full once the taxable part is big enough. Rule 3.356(i)(2): "When nontaxable unrelated services and taxable services are sold or purchased for a single charge and the portion relating to taxable services represents more than 5.0% of the total charge, the total charge is presumed to be taxable." The 2018 ruling applies that rule to complete demolition plus debris removal. If the example were one $1,420.00 line, the tax would be 8.25% of $1,420.00 = $117.15, $1,537.15 in all, $49.50 more than with separate lines.

Is moving items for a customer taxed in Texas?

Not on the Comptroller letter we read: "Moving furniture from one location to another is not a taxable service." That 2000 letter was written to a furniture installer, and it says "This opinion is based upon the facts presented." Rule 3.356(i)(1) lets a service be left out of the tax base when "it is not provided as a part of the taxable service and is of a type which is commonly provided on a stand-alone basis" and "the performance of the unrelated service is distinct and identifiable". On our reading, carrying things the customer is keeping to their storage unit meets that, so line 5 is untaxed and separately stated. Anything that ends up at the dump or a transfer station is junk removal, not moving.

Which city's sales tax do I charge on junk removal in Texas?

The city where the junk is. For most Texas services, local tax follows the seller's place of business, but Rule 3.356(k) carves out waste removal: "Local taxes for garbage or other solid waste removal services are allocated to the local taxing jurisdiction in which the garbage or other solid waste is located when its collection or removal begins." The example's company is in Pflugerville and the job is in Austin, so the Austin rate applies. The Comptroller's city rate table lists Austin (Travis Co) at .082500 total; Pflugerville (Travis Co) is .082500 too, so here the number doesn't change.

Is junk removal taxable in Pennsylvania?

Not on its own. The Department of Revenue's answer: "Hauling of waste is a non-taxable service", citing 61 Pa. Code §31.6, which lists "Hauling and transportation services." among nontaxable services. The same answer adds that "charges to haul garbage away are exempt from tax, because the service provider is not making a taxable sale or providing a taxable service." The catch: "when the hauling or transportation service is billed by the vendor in connection with a taxable sale or service, the charge represents a taxable delivery charge, and becomes part of the taxable purchase price". Pennsylvania taxes building cleaning, so a clean-out invoice that also bills a cleaning line could pull the haul-off into the tax, on our reading.

Is trash removal taxable in Ohio?

Hauling junk away isn't a taxable building cleaning service in Ohio, but trash pickup as part of cleaning is. The Department of Taxation's information release ST 2002-04 (updated April 2025) lists "removing unwanted articles from buildings (only in connection with the service of hauling them away)" among activities that are not taxable building maintenance and janitorial service, and lists "emptying waste baskets and picking up trash for the immediate or eventual removal from a building" among those that are. If one invoice has both: "If you provide nontaxable services with a taxable building maintenance and janitorial service, you must separate the charges otherwise the entire invoice is subject to tax." We read only that release and the statute's definitions, not Ohio's other taxable services.

Is junk removal taxable in Florida?

Not as a service, going by the Department of Revenue's technical assistance advisements. TAA 25A-006 (September 26, 2025): "the charges for waste collection services, under North American Industry Classification System (NAICS) 56211/Waste Collection, which include collecting and hauling hazardous and nonhazardous waste and/or recyclable materials, are not subject to Florida sales and use tax." Dumpsters are where the invoice matters: in TAA 26A-007A (March 12, 2026), "When the invoice reflects separately stated charges for the Per Diem Fee (container) and the Waste Fee, Taxpayer is deemed to be engaged in the lease of tangible personal property and must charge sales tax on the gross proceeds derived." With one price, "Taxpayer is not required to charge sales tax on the Lump-sum Fee – as this transaction constitutes a nontaxable service." Each TAA binds the Department only on that taxpayer's facts.

Can I use this as a trash removal or debris removal invoice?

Yes. Change the line descriptions: a trash-out of a rental, a yard debris pickup, a construction clean-up load. In Texas the tax treatment is the same for all of them, because the Tax Code covers "garbage, rubbish, or other solid waste". Yard waste from your own landscaping job, hazardous waste and anything you sell or rent to the customer are different questions we didn't work through here.

Is junk removal taxable in other states?

We checked Texas, Pennsylvania, Florida and Ohio, the four states people search for most, and no others. Each state decides whether hauling waste is a taxable service, and some tax a dumpster as a rental and not as a service.

Is InvoiceSnap free?

Yes. You can fill in the invoice and download a watermarked preview PDF free with no signup. A clean PDF is $4 one-time for 7 days of unlimited invoices (USDC; card coming soon).

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