Portable toilet

The charges for offering the service of bringing a portable restrooms to a customer’s location for a period of take, maintaining the unit during the time it is at the customer’s location as required under state law and then picking up the unit at the end of the agreement are taxed under the service and other activities classification of the B&O tax.

In addition, the owner of the portable toilets should pay sales tax or use tax on each unit, since they are not re-renting the units to the customers. The owner of the units must also pay sales tax or use tax on the chemicals, toilet paper, and other supplies required to maintain the units.