Effective July 1, 2019, Tennessee has amended the definition of "lease or rental." The new definition clarifies that a taxable lease does not include providing dumpsters and other containers for waste or debris removal when the provider of the dumpster is exclusively responsible for delivery and pick up of the dumpster or other container.
This means that charges for dumpsters and other containers that service providers deliver for their exclusive use in waste pick-up services are not taxable. Note that these service providers should pay tax on their initial purchases of dumpsters and containers used to provide these services.
Additionally, the rental or lease of dumpsters and other containers are taxable if (1) they are leased for purposes other than waste removal services, or (2) the service provider is not exclusively responsible for delivery and pickup.