Donate to Hurricane Recovery

Sales and Use Tax Administrative Hearing Docket # 2003-441 - 02/25/2004

Associated Files

Details

Issue: Whether the Taxpayer's charges to customers for the rental of portable toilets are subject to sales tax notwithstanding that the Taxpayer cleans and maintains the toilets during the period of use by the customer and makes no separate charge for such service, whether the Taxpayer is liable for the sales tax on the gross receipts from the rental of portable toilets which was not collected for the customers, and whether the Taxpayer can avoid the assessment of sales tax based on the fact that the sales tax was not collected for the use of portable toilets from the customers during the audit period.