As part of a tax case, the state Supreme Court exempted portable restrooms from the consumer sales and service tax for their use by an oil drilling company.
Antero Resources, of Denver, appealed to the court because of a tax bill from the state for its remote horizontal drilling operations. The company asked for a tax exemption on its crew quarters, portable restrooms and other equipment. The court sided mostly with the company.
In its opinion, the court noted that the key question under state law was whether items were used or consumed in the production of natural resources and whether the
