Is money you receive for your business scrap metal that would otherwise be considered trash, taxable income?

[doingthebooks]

On an annual basis we may have anywhere from $80-$250 we receive for scrap metal we take to a recycling center. These items would otherwise be considered trash...like brake cleaner cans, or worthless parts.

I consider this taxable income for our business, and was just wanting someone to confirm.

I know it isn't much. I was hoping to get a straightforward answer.

[DawnC · Accepted solution]

Yes, it would be general business income which is taxable.  Topic 407-Business Income