H.3095 – Sales Tax Exemption for Portable Toilet Rentals

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.

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