Were dumpster delivery, pickup, and disposal charges taxable rentals under Florida TAA 25A-006?

Plain-English summary

The dumpster company's charges were for garbage and waste disposal services, not a taxable rental of tangible personal property.

The company delivered its proprietary dumpster with a specialized truck, chose the final placement for safety, later picked it up, and disposed of the contents. The customer could not move or relocate the dumpster and had no possession, direction, or control over the dumpster or disposal process.

Because the company performed the specific waste-removal job under its own control, the charges were not subject to Florida sales and use tax.

What this means for you

The ruling turned on control and the service performed, not merely the fact that a dumpster sat at the customer's location for a period of time.

Common questions

Was this treated as a dumpster rental? No.

Could the customer move the dumpster? No.

Were the waste-removal charges taxable? No under the stated facts.

Citations and references

• Fla. Stat. §§ 212.02, 212.05, 212.06, and 212.21 and Fla. Admin. Code r. 12A-1.071, as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 25A-006

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale

Executive Director

floridarevenue.com

QUESTION:

Whether Taxpayer’s services, which include delivery and pickup of dumpsters,
are nontaxable garbage/waste disposal services in Florida?

RESPONSE:

Taxpayer’s services, which include delivery and pickup of dumpsters, are
garbage/waste disposal services, which are not subject to Florida sales and
use tax.
September 26, 2025

Via Email:
Re:

Dear

Technical Assistance Advisement – TAA #: 25A-006
(“Taxpayer”)
Sales and Use Tax – Nontaxable Services
Section(s) 212.02, 212.05, 212.06 and 212.21, Florida Statutes - (“F.S.”)
Rule(s) 12A-1.071, Florida Administrative Code - (“F.A.C.”)
BP #:
:

This is in response to your letter dated
, requesting this Department’s issuance of
a Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter
12-11, F.A.C., regarding the matter discussed below. Your request has been carefully examined,
and the Department finds it to be in compliance with the requisite criteria set forth in Chapter
12-11, F.A.C. This response to your request constitutes a TAA and is issued to you under the
authority of s. 213.22, F.S.
REQUESTED ADVISEMENT
Whether Taxpayer’s services, which include delivery and pickup of dumpsters, are nontaxable
garbage/waste disposal services in Florida?

Technical Assistance Advisement
September 26, 2025
Page 2

FACTS
Taxpayer states that it provides a dumpster delivery and pick-up service. Taxpayer uses a specially
equipped International 4300 Truck to haul the dumpsters, as the dumpsters are proprietary
containers that cannot be moved without the specialized truck. At the customer’s request,
Taxpayer transports the requested dumpster to the customer’s requested drop-off site for the
purpose of disposing of garbage, yard waste and debris and recyclable items. Although, the
customer may suggest where the dumpster is placed, Taxpayer’s driver makes the final decision,
due to safety concerns.
The dumpster remains at the customer’s drop-off site for a predetermined amount of time,
during which the customer has no control over the dumpster, as the customer cannot move or
relocate the dumpster. After the allotted time or at customer’s request, Taxpayer picks-up and
transports the dumpster to a landfill for disposal of the collected garbage or recyclable items.
Taxpayer submitted a copy of its “Customer Contract” and invoice #
– dated
, reflecting Taxpayer’s purchase of two (2) roll-off containers, which includes a
charge for sales tax. Taxpayer charges a set price for its services, which include the dumpster and
a set amount of tonnage. Customers are billed a pro-rated charge of $75 per ton for any overages
and a $15 per diem rate for holding the dumpster up to three (3) days past the scheduled pickup date. On day four (4), Taxpayer charges $75 per day until the dumpster is picked up.
TAXPAYER’S POSITION
Based on its research of providers of similar services, Taxpayer believes that its waste removal
services, which include delivery and pickup of dumpsters, are not subject to sales and use tax.
LAW AND DISCUSSION
Florida law provides that all sales of tangible personal property are subject to sales tax unless an
exemption or exclusion from the tax applies. See ss. 212.05, 212.06 and 212.18, F.S. Tax is
imposed on the sales price of each item or article of tangible personal property when sold at
retail, unless specifically exempt. See ss. 212.05(1)(a)1.a. and 212.21(2), F.S. The term “sales
price” means the total amount paid for tangible personal property, “including any services that
are a part of the sale.” Any transfer of title or possession, or both, lease, or rental, conditional or
otherwise, of tangible personal property for a consideration, is a sale. See ss. 212.02(15)(a) and
(16), F.S.
All leases of tangible personal property other than conditional-sale type leases are operating
leases. It is not essential for a transfer of possession of tangible personal property to include the
right to move the tangible personal property. See Rule 12A-1.071(1)(a), F.A.C. Transfer of
possession with respect to an operating lease means that one of the following attributes of

Technical Assistance Advisement
September 26, 2025
Page 3

tangible personal property ownership has been transferred: (1) Custody or possession of the
property, actual or constructive; (2) The right to custody or possession of the property; or, (3)
The right to use and control or direct the use of the property.... See Rule 12A-1.071(1)(b), F.A.C.
Rule 12A-1.071(9)(c) and (d), F.A.C., provides, in part:
(c) A transaction is not a lease if it is for the performance of a specific job in a manner to
be determined by the owner or his operator.
(d) When the owner of equipment furnishes the operator and all operating supplies, and
contracts for their use to perform certain work under his direction and according to his
customer’s specifications, and the customer does not take possession or have any
direction or control over the physical operation, the contract constitutes a service
transaction and not the rental of tangible personal property, and no tax is due on the
transaction.

While certain services are taxable under s. 212.05(1)(i), F.S., the charges for waste collection
services, under North American Industry Classification System (NAICS) 56211/Waste Collection,
which include collecting and hauling hazardous and nonhazardous waste and/or recyclable
materials, are not subject to Florida sales and use tax.
Based upon the facts and documentation presented, Taxpayer charges a set fee for the drop-off
and removal of dumpsters at the customer’s requested drop-off site. Although no operator is
provided while the dumpster is at customer’s site, beyond ensuring that the dumpster is not
overfilled, contents are acceptable and properly segregated, and scheduling for early pick-up, the
customer does not take possession of or have any direction or control over the dumpster. After
the allotted time or at customer’s request, Taxpayer picks-up the dumpster for disposal.
In this case, Taxpayer delivers and picks-up the dumpster and disposes of the contents. The
customer has no possession or control over the dumpster or disposal of the contents. Therefore,
Taxpayer’s charge to its customers is not for the rental of a dumpster, but for waste removal
services, which are not subject to sales and use tax.

Technical Assistance Advisement
September 26, 2025
Page 4

CONCLUSION
QUESTION:

Whether Taxpayer’s services, which include delivery and pickup of dumpsters,
are nontaxable garbage/waste disposal services in Florida?

RESPONSE:

Taxpayer’s services, which include delivery and pickup of dumpsters, are
garbage/waste disposal services, which are not subject to Florida sales and
use tax.

This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s.
213.22, F.S. Our response is predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or administrative rule changes, or judicial
interpretations of the statutes or rules, upon which this advice is based, may subject similar
future transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In
an effort to protect confidentiality, we request you provide the undersigned with an edited copy
of your request for TAA, the backup material and this response, deleting names, addresses and
any other details which might lead to identification of the Taxpayer. Your response should be
received by the Department within ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6701.
Sincerely,

Shundra McClean
Shundra McClean
Tax Law Specialist
Office of Technical Assistance
Record ID: 7001543724

Technical Assistance Advisement
September 26, 2025
Page 5

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