{"id":29481,"date":"2023-07-25T08:00:00","date_gmt":"2023-07-25T13:00:00","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=29481"},"modified":"2023-07-19T13:59:23","modified_gmt":"2023-07-19T18:59:23","slug":"sales-tax-on-portable-toilet-rentals","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/sales-tax-on-portable-toilet-rentals\/","title":{"rendered":"Sales tax on portable toilet rentals"},"content":{"rendered":"\n<p>If you have clients who work in outdoor special events, then this article will help you, and and them, understand the sales tax implications related to portable toilets.<\/p>\n\n\n\n<p>Portable toilet rentals are ubiquitous and show up in a variety of locations, including construction sites, outdoor events, and outdoor recreation areas. For those in the business of renting portable restrooms, sales tax may not be number one on a list of concerns. However,\u00a0<a href=\"https:\/\/report.woodard.com\/articles\/what-does-it-take-to-stay-up-to-date-with-sales-tax-sostwr\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">understanding the tax implications<\/a>\u00a0of renting portable privies is important, as it can impact the rental prices clients pay and the compliance responsibilities of the rental business.\u00a0<\/p>\n\n\n\n<p>Some states treat the rental of a porta-potty as the taxable rental of tangible personal property, other states treat such rentals as services, and yet others apply a true object test to determine whether such transactions are taxable rentals or exempt services. The sales tax landscape can be messy when it comes to portable toilet rentals, so let\u2019s take a look at some approaches being implemented across the states.&nbsp;<\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>Restrooms as rental of tangible personal property: Missouri\u00a0<\/strong><\/p>\n\n\n\n<p>In 2020, the\u00a0<a href=\"https:\/\/www.courts.mo.gov\/file.jsp?id=170813\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Missouri Supreme Court ruled on the taxability of portable porcelain<\/a>. The court stated, \u201c<em>The taxpayer held itself out as a portable toilet rental service. Without providing portable toilets to its customers, the taxpayer has no service to provide. The true object test as codified by 12 C.S.R. \u00a7 10-108.700(2)(A) [requires goods to be included as part of a service transaction]; hence, it does not apply<\/em>.\u201d Here, the court indicates that as the business was primarily engaged in the rental of tangible personal property, any necessary services included as part of the rental price would be treated as gross receipts.\u00a0<a href=\"https:\/\/revisor.mo.gov\/main\/OneSection.aspx?section=144.010\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Missouri defines \u201cgross receipts\u201d<\/a>\u00a0as the total amount of the sale price (the term sale includes rentals), including any services other than charges incident to the extension of credit that are a part of such sales made by the business. Under this definition, money received from the rental of tangible personal property (which includes portable thrones) and accompanying services are taxable.\u00a0\u00a0<\/p>\n\n\n\n<p>Had the taxpayer been a porta-loo cleaning company, would the result have been the same?&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>Restrooms rentals as exempt service transactions: Washington<\/strong><\/p>\n\n\n\n<p>In Washington,\u00a0<a href=\"https:\/\/dor.wa.gov\/forms-publications\/publications-subject\/tax-topics\/portable-toilet-rentals#:~:text=Are%20portable%20toilets%20and%20maintenance,the%20units%20to%20the%20customers\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">restroom rentals are exempt from sales tax<\/a>. The owner of a portalet business is required under state law to service the toilets while being used at the customer\u2019s location. Because of this law, portable toilet rentals are not considered to be true rentals but rather service transactions (the portable toilet is ancillary to the required service).\u00a0\u00a0<\/p>\n\n\n\n<p>As Washington treats such transactions as services, the owner of the mobile lavatories must pay sales tax or use tax on each unit, as they are the final consumers (they are not re-renting the units). The owner must also pay sales tax or use tax on the chemicals, toilet paper, and other supplies required to maintain the units.&nbsp;&nbsp;<\/p>\n\n\n\n<p>It should also be noted that the income received for the delivery, maintenance, and pickup of the chemical toilet at the customer\u2019s location are subject to business and occupation tax under the \u201cService and Other Activities\u201d classification.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>Restroom rentals application of true object test: Massachusetts\u00a0\u00a0<\/strong><\/p>\n\n\n\n<p>In <a href=\"https:\/\/www.mass.gov\/directive\/directive-00-3-sales-tax-treatment-of-rentals-of-portable-toilets\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Massachusetts<\/a>, whether a portable water closet rental involving the transfer of tangible personal property is a personal service transaction is a question of fact. Such rentals are considered mixed transactions. The entire transaction will be subject to tax when a transfer of tangible personal property occurs (in this case portable toilets), the charges for the rental and associated services are not separately stated, and the per unit rental charge is not inconsequential (exceeds 10% of the total charge). However, if the value of the dunny rental is less than 10% of the total charge (91% of the transaction value comes from service charges), the entire transaction will be exempt from sales tax. In such a case, the service enterprise must pay a sales or use tax at the time it purchases the portable toilets.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>An alternative approach: itemizing rental agreements\u00a0<\/strong><\/p>\n\n\n\n<p>As with many transactions, the best practice for the purposes of sales tax compliance when selling or renting goods and services is to state and itemize all charges on an invoice separately. This approach allows businesses to avoid the complexities of true object evaluations and allows for more certain results when collecting and remitting sales tax.&nbsp;&nbsp;<\/p>\n\n\n\n<p>In most states that allow for it, if charges for the rental of&nbsp;outhouse-on-order&nbsp;units are separately stated from charges for servicing them, sales tax would only be imposed on the separately stated rental charges and any taxable services.&nbsp;&nbsp;<\/p>\n\n\n\n<p>In conclusion, the structure of the rental agreement and the location of where portable toilet rentals occur are the biggest determining factors in whether such rentals are taxable or exempt. Knowing the ins and outs of the tax landscape can\u00a0<a href=\"https:\/\/report.woodard.com\/articles\/sales-tax-trends-to-watch-in-2023-sostwr\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">help you stay complaint<\/a>.<\/p>\n\n\n\n<p>Interested in learning more about wacky tax treatment? Download the list of\u00a0<a href=\"https:\/\/sovos.com\/content-library\/sut\/ebook-50-unusual-tax-laws\/?utm_medium=partner&amp;utm_source=woodard&amp;utm_campaign=unusual-laws&amp;utm_term=sut&amp;utm_content=ebook\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">top 50 weirdest sales tax rules.<\/a><\/p>\n\n\n\n<p><strong>Editor&#8217;s note:<\/strong> This article was originally published in the <em><a href=\"https:\/\/report.woodard.com\/articles\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Woodard Report<\/a><\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.<\/p>\n","protected":false},"author":144649096,"featured_media":29981,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[],"intuit_collection":[],"intuit_series":[],"coauthors":[646041904],"class_list":["post-29481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Sales tax on portable toilet rentals - Tax Pro Center | Intuit<\/title>\n<meta name=\"description\" content=\"If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sales tax on portable toilet rentals - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-25T13:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Eric Wallin, J.D. LLM\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eric Wallin, J.D. LLM\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/sales-tax-on-portable-toilet-rentals\\\/\"},\"author\":{\"name\":\"Eric Wallin, J.D. LLM\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/b7ef9bce8857414d66255f0b064161ea\"},\"headline\":\"Sales tax on portable toilet rentals\",\"datePublished\":\"2023-07-25T13:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/sales-tax-on-portable-toilet-rentals\\\/\"},\"wordCount\":848,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Porta-Potty.png\",\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/sales-tax-on-portable-toilet-rentals\\\/\",\"url\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals\",\"name\":\"Sales tax on portable toilet rentals - Tax Pro Center | Intuit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Porta-Potty.png\",\"datePublished\":\"2023-07-25T13:00:00+00:00\",\"description\":\"If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Porta-Potty.png\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Porta-Potty.png\",\"width\":1440,\"height\":600,\"caption\":\"Porta Potty\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/report.woodard.com\\\/articles\\\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sales tax on portable toilet rentals\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"name\":\"Tax Pro Center | Intuit\",\"description\":\"Tax Pro Center\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\",\"name\":\"Tax Pro Center | Intuit\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"width\":872,\"height\":160,\"caption\":\"Tax Pro Center | Intuit\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/IntuitAccountants\",\"https:\\\/\\\/x.com\\\/IntuitAccts\",\"https:\\\/\\\/www.instagram.com\\\/intuitaccountants\\\/?hl=en\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/intuit-accountants\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/b7ef9bce8857414d66255f0b064161ea\",\"name\":\"Eric Wallin, J.D. LLM\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47814c8f963338382a86a33787e4362a6c6260307530de294b4572765eefaecc?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47814c8f963338382a86a33787e4362a6c6260307530de294b4572765eefaecc?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47814c8f963338382a86a33787e4362a6c6260307530de294b4572765eefaecc?s=96&d=identicon&r=g\",\"caption\":\"Eric Wallin, J.D. LLM\"},\"description\":\"Erik Wallin is a regulatory general counsel on the Regulatory Analysis and Design Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011; his main areas of focus is U.S. Transaction Tax Law, which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions.\",\"sameAs\":[\"https:\\\/\\\/sovos.com\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/erikjwallin\\\/\"],\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/author\\\/ericwallintax\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Sales tax on portable toilet rentals - Tax Pro Center | Intuit","description":"If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants.intuit.com\/taxprocenter\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals","og_locale":"en_US","og_type":"article","og_title":"Sales tax on portable toilet rentals - Tax Pro Center | Intuit","og_description":"If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.","og_url":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals","og_site_name":"Tax Pro Center | Intuit","article_publisher":"https:\/\/www.facebook.com\/IntuitAccountants","article_published_time":"2023-07-25T13:00:00+00:00","og_image":[{"width":1440,"height":600,"url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png","type":"image\/png"}],"author":"Eric Wallin, J.D. LLM","twitter_card":"summary_large_image","twitter_creator":"@IntuitAccts","twitter_site":"@IntuitAccts","twitter_misc":{"Written by":"Eric Wallin, J.D. LLM","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#article","isPartOf":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/sales-tax-on-portable-toilet-rentals\/"},"author":{"name":"Eric Wallin, J.D. LLM","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/b7ef9bce8857414d66255f0b064161ea"},"headline":"Sales tax on portable toilet rentals","datePublished":"2023-07-25T13:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/sales-tax-on-portable-toilet-rentals\/"},"wordCount":848,"commentCount":0,"publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"image":{"@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png","articleSection":["Tax Law and News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/sales-tax-on-portable-toilet-rentals\/","url":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals","name":"Sales tax on portable toilet rentals - Tax Pro Center | Intuit","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website"},"primaryImageOfPage":{"@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage"},"image":{"@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png","datePublished":"2023-07-25T13:00:00+00:00","description":"If you have clients who work in outdoor special events, this article will help you understand sales tax related to portable toilets.","breadcrumb":{"@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#primaryimage","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png","width":1440,"height":600,"caption":"Porta Potty"},{"@type":"BreadcrumbList","@id":"https:\/\/report.woodard.com\/articles\/the-messy-compliance-landscape-of-sales-tax-on-portable-toilet-rentals#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxprocenter.proconnect.intuit.com\/"},{"@type":"ListItem","position":2,"name":"Sales tax on portable toilet rentals"}]},{"@type":"WebSite","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","name":"Tax Pro Center | Intuit","description":"Tax Pro Center","publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants.intuit.com\/taxprocenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization","name":"Tax Pro Center | Intuit","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","width":872,"height":160,"caption":"Tax Pro Center | Intuit"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IntuitAccountants","https:\/\/x.com\/IntuitAccts","https:\/\/www.instagram.com\/intuitaccountants\/?hl=en","https:\/\/www.linkedin.com\/company\/intuit-accountants\/"]},{"@type":"Person","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/b7ef9bce8857414d66255f0b064161ea","name":"Eric Wallin, J.D. LLM","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/47814c8f963338382a86a33787e4362a6c6260307530de294b4572765eefaecc?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47814c8f963338382a86a33787e4362a6c6260307530de294b4572765eefaecc?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47814c8f963338382a86a33787e4362a6c6260307530de294b4572765eefaecc?s=96&d=identicon&r=g","caption":"Eric Wallin, J.D. LLM"},"description":"Erik Wallin is a regulatory general counsel on the Regulatory Analysis and Design Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011; his main areas of focus is U.S. Transaction Tax Law, which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions.","sameAs":["https:\/\/sovos.com\/","https:\/\/www.linkedin.com\/in\/erikjwallin\/"],"url":"https:\/\/accountants.intuit.com\/taxprocenter\/author\/ericwallintax\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Porta-Potty.png","jetpack_shortlink":"https:\/\/wp.me\/pazjGh-7Fv","jetpack-related-posts":[{"id":1900,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-implications-for-airbnb-hosts\/","url_meta":{"origin":29481,"position":0},"title":"Tax Implications for Airbnb Hosts","author":"Michelle A. Johnson, CPA","date":"July 5, 2016","format":false,"excerpt":"Becoming an Airbnb host can be an excellent way to capitalize on renting an entire home, extra room or even a spare couch to cost-conscious travelers. However, with extra income also comes tax implications. Chances are, you may have \u2013 or soon have \u2013 clients who want to use their\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"house tax law","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/07\/house-mortgage1-e1535552533899.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/07\/house-mortgage1-e1535552533899.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/07\/house-mortgage1-e1535552533899.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":28959,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/augusta-rule-offers-tax-savings-for-rentals\/","url_meta":{"origin":29481,"position":1},"title":"Augusta Rule offers tax savings for rentals","author":"Diana Crawford, CPA","date":"May 12, 2023","format":false,"excerpt":"In this article by Diana Crawford, CPA, find out more how the Augusta Rule can lower your clients' tax liability.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Augusta Rule","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Augusta-Rule-offers-tax-savings-for-rentals-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Augusta-Rule-offers-tax-savings-for-rentals-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Augusta-Rule-offers-tax-savings-for-rentals-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Augusta-Rule-offers-tax-savings-for-rentals-copy.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":9077,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/how-the-tax-law-treats-residence-rentals\/","url_meta":{"origin":29481,"position":2},"title":"How the Tax Law Treats Residence Rentals","author":"Dorinda DeScherer","date":"July 11, 2017","format":false,"excerpt":"It\u2019s common practice for clients to rent out their vacation homes when they are not being used for personal R&R. The rental income can cut the costs of owning and maintaining a second home. But these days, some of your clients may be cashing in on short-term rentals of their\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"house tax law","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/07\/house-mortgage1-e1535552533899.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/07\/house-mortgage1-e1535552533899.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/07\/house-mortgage1-e1535552533899.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":11649,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/how-your-clients-can-qualify-as-real-estate-professionals-and-deduct-rental-losses\/","url_meta":{"origin":29481,"position":3},"title":"How Your Clients Can Qualify as Real Estate Professionals and Deduct Rental Losses","author":"Liz Farr, CPA","date":"February 9, 2018","format":false,"excerpt":"Understand the potential tax benefits for your clients if they are qualified real estate professionals.\u00a0","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"tax law and houses","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":16278,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/practice-management\/providing-client-accounting-services-for-real-estate-investor-clients\/","url_meta":{"origin":29481,"position":4},"title":"Providing client accounting services for real estate investor clients","author":"Jim Buffington, CPA","date":"June 25, 2019","format":"video","excerpt":"With very little effort, you can help your client have a deeper understanding of their rental real estate activities, qualify for the sec. 199A deduction and proactively deliver tax planning services.","rel":"","context":"In &quot;Advisory Services&quot;","block_context":{"text":"Advisory Services","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/advisory-services\/"},"img":{"alt_text":"tax law and houses","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":17246,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/new-safe-harbor-for-real-estate-activities\/","url_meta":{"origin":29481,"position":5},"title":"New Safe Harbor for Real Estate Activities","author":"Chrystal Mejia, EA","date":"October 4, 2019","format":false,"excerpt":"Chrystal Mejia, EA, provides guidance on how Sec. 199A affects safe harbor for real estate activities.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"tax law and houses","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/house-e1535552476480.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/29481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/users\/144649096"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/comments?post=29481"}],"version-history":[{"count":6,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/29481\/revisions"}],"predecessor-version":[{"id":29985,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/29481\/revisions\/29985"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media\/29981"}],"wp:attachment":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media?parent=29481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/categories?post=29481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/tags?post=29481"},{"taxonomy":"intuit_collection","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_collection?post=29481"},{"taxonomy":"intuit_series","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_series?post=29481"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/coauthors?post=29481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}