The Louisiana Supreme Court has ruled in favor of a portable restroom company in a dispute over sales tax. Under the state’s sales tax code, the lease of property is a taxable transaction, but waste collection and cleaning services are not taxable. Pot-O-Gold Rentals was assessed sales tax on the full value of contracts that involved both portable restroom rentals and cleaning/hauling services. The company had been charging the sales tax only on the leasing portion of such contracts.A trial court issued a summary judgment in Pot-O-Gold’s favor. That ruling was overturned by the Court of Appeals, which determined the
