Services involving the removal of construction debris by subcontractors are not subject to New York sales tax as long as the service is part of or in conjunction with a capital improvement project. This exemption only applies to debris removed from the construction site on which it was generated. If a general contractor rents and/or leases “trash receptacles” they will be subject to the sales tax rates in effect in the locality where the construction site is located. However, if the general contractor separately rents or leases “trash receptacles” and purchases services from the same subcontractor, and both are in conjunction with a capital improvement, only the separately stated and reasonable debris removal qualifies as non-taxable. (TSB-A-08(31)S, New York Commissioner of Taxation and Finance, July 21, 2008).