Are dumpsters and other waste containers rented or leased separate from waste removal services subject to sales tax?

The rental or lease of dumpsters and other waste containers continues to be subject to sales and use tax when such rental or lease is not a part of a waste removal service, and/or where the provider of the dumpster is not exclusively responsible for delivery and pickup of the dumpster. For more information, see important notice #19-07.

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