A. Yes. The rentals of portable toilets to contractors for use on construction sites are subject to sales and use taxes as the rental of tangible personal property regardless of whether the contractors are providing services to new construction, existing residential property, or to existing commercial, industrial or income- producing real property.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.