Sales Tax Exemption on Roll-Off Dumpsters: If you are building new residential construction (single or multi-family) you qualify to exempt yourself from paying sales tax on roll-off dumpsters. Real property services are taxable services, but they are not taxable if purchased by a homebuilder as part of a contract to build a new residential structure (single, multi-family, and commercail residential such as a nursing home) or other improvement next to the new residential structure and used in the residential occupancy of the structure. There are six real property services: landscaping; the care and maintenance of lawns, yards, or ornamental trees or other plants; removal or collection of garbage, rubbish, or other solid waste; building or grounds cleaning, janitorial, or custodial services; structural pest control service; and surveying of real property. Click here to visit The Comptroller’s website to read all of the details and restrictions. You can download an exemption form that has been partially completed with J Bar’s information for your convenience. Once you have the form completed you can upload it to us directly through the submittion button below.