The provision of a dumpster or other container for waste or debris removal when the provider of the dumpster is exclusively responsible for delivery and pickup of the dumpster is not considered a taxable lease. However, 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.
Reference: Tenn. Code Ann. §§ 67-6-102(49) and 67-6-102(75). Important Notice 19-07.