H.3095 would increase the sales tax exemption for the rental or lease of portable toilets from seventy percent of gross proceeds to one hundred percent, and would include proceeds from portable toilet service and maintenance incident to the lease. South Carolina’s tax code is riddled with tax breaks to select industries and special interests and currently exempts more sales taxes than it collects. These tax favors should be eliminated altogether, not expanded.
H.3095 – Sales Tax Exemption for Portable Toilet Rentals
BySouth Carolina Policy Council
Jan 20, 2017
By South Carolina Policy Council
Since 1986 the South Carolina Policy Council Education Foundation has advocated innovative policy ideas that advance the principles of limited government and free enterprise. The Policy Council is the state’s meeting place for business leaders, policymakers, and academics – as well as engaged citizens – who want to see South Carolina become the most free state in the nation. For questions or comments on the articles on this website, please email Research Director Jamie Murguia.