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New York Flushes Portable Toilet Tax Exemption

  • Aug 1, 2012 | Logan Conner

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 § 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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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Logan Conner
Avalara Author
Logan Conner
Logan Conner
Avalara Author Logan Conner