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New York Flushes Portable Toilet Tax Exemption


The Department of Taxation and Finance for New York released an advisory opinion, on July 11, 2012, stating that portable toilets used during capital improvement projects are not exempt from New York state sales tax.

Capital improvement services are exempt from sales and use tax under N.Y. Tax Law ยงย 1101(b)(9). The charges for portable toilets used during a capital improvement project, however, do not receive the same exemption.

The Department decided that the use of portable toilets is not directly related to the capital improvement and thus sales and use tax should be collected as with all waste removal services.

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Logan Conner
Avalara Author
Logan Conner
Logan Conner
Avalara Author Logan Conner