If you charge for snow removal and have a contractors' excise tax license, you may report snow removal receipts on your contractors' excise tax return on the Net Sales or Use Taxable line. If you do not have a tax license, apply for a sales tax license online.
Any person performing snow removal on public roads must also have a highway contractors' license. "Public highways or roads" are any way or place, including waterways and snowmobile trailes, open to the use of the public for vehicular, snowmobile or watercraft travel. This definition includes those ways or places temporarily closed for construction, recontruction, maintenance or repair.
For more information on Contractors' Excise Tax, download our Contractors' Exicse Tax guide.