Revenue Ruling 01-78-12
Sales and Use Tax

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Sales and Use Tax - Chemical Toilets. THE PROVIDING OF CHEMICAL TOILETS IS A RENTAL OR LEASE OF TANGIBLE PERSONAL PROPERTY SUBJECT TO SALES AND USE TAX.

Advice has been requested whether a company in the business of providing chemical toilets is renting or leasing tangible personal property subject to sales and use tax.

Chemical toilets are tangible personal property. The customer has a right to use the property and exercise conĀ­trol over the property. The providing of chemical toilets is a rental or lease of tangible personal property subject to sales and use tax.

APPROVED:

William E. Peters
State Tax Commissioner

June 16, 1978