In SC, rental of portable toilets is considered the rental of TPP and therefore taxable. Included in the taxable amount are any other charges for service. But fear not! SC also provides an exemption for 70% of the total charges for rental of portable toilets. That's a relief.In IA, automobile racetrack owners can get a rebate of the sales tax they paid on purchases ofTPP.
In TX, data processing services are taxable. That means that spam filtering services are taxable too.
In WI, there's an exemption for snowmobile trail groomers and attachments for snowmobile clubs. I've never seen this one anywhere else. So the rest of you in other snow states have every right to feel jealous.
Sales Tax Guy
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