Is the rental charge for portable toilets subject to sales tax?

Rentals of portable chemical toilets are not rentals of tangible personal property. Typically, the owner both rents units to consumers and provides maintenance. Thus, the service is taxable under the Service and Other Business Activities B&O tax classification. The charge is not subject to retail sales tax or Retailing B&O tax.

When a business buys portable toilets to rent to consumers, sales tax is due on the purchase because the business is not reselling them. If sales tax is not paid, use tax is due. The same is true for purchases of chemicals, toilet paper, and other supplies.