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Arizona Taxes the Human Condition


 Arizona Taxes Portable Privies.

The Arizona Department of Revenue has released an advisory tax ruling regarding the taxation of renting and servicing portable toilets. An ironist might comment on the type of state that taxes the privy, but Arizona is not alone in taxing the human condition.

According to the tax ruling, "[a] person engaged in the business of renting and servicing portable toilets is subject to Arizona's transaction privilege tax under the personal property rental classification." The personal property rental classification: A.A.C. R15-5-1502(D) clarifies that income "derived from the servicing or maintenance of the rented toilets is subject to the transaction privilege tax under this classification."

No Exemption for Portable Toilet Rentals or Services
Furthermore, there is no exemption or deduction for "installation, labor, maintenance, pick-up, delivery, or other services associated with the business of renting portable toilets." This is true for anyone in the business of renting them, even for "a prime contractor or subcontractor."

"A contractor cannot provide a prime contractor's certificate or an other exemption certificate to exempt the lessor's income from the transaction privilege tax under the personal property rental classification." (TPR 12-1)

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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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.