Toliet Maintenance Taxable in Rhode Island

Friday, March 19, 2010

Sales tax is due when purchasing/renting a portable toilet along with maintenance services in Rhode Island. Rhode Island determined that these services were of no value without the portable toilets and therefore were a part of the taxable rental of tangible personal property. Other states have addressed the taxability of portable waste collection containers (toilets); In late 2009, Georgia opted not to tax portable toilets, reversing its earlier year intention to tax these rentals/sales.

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