A taxpayer who paid a service provider to remove paper from the premises of its office environment for purposes of recycling claimed that the purchase of recycling services was not taxable and filed for a refund of the sales tax paid. In opposition, the Administrative Hearing Section (AHS) stated that the activities performed should be classified as real property services and therefore would be deemed taxable. AHS agreed that recycling services were exempt by statute for certain materials, such as hazardous waste, but questioned the applicability of this distinction to paper waste. The Comptroller agreed that the removal of office waste in “an environmentally responsible manner” did not relate to the exemption defined by statute because it better met the qualifications associated with the real property services defined as “the removal or collection of garbage, rubbish, or other solid waste.” (Texas Comptroller of Public Accounts, Hearing No 200401407H, January 14, 2004)