Tax Updates

Effective November 1, 2021, PODS is classifying our charges for warehouse storage separately as “Warehousing Services” under Ala. Code §40-23-2(1). This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions. As such, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouse storage separately as “Warehousing Services” under Ark. Code Ann. §26-52-301(3)(D)(i)(h); Ark. Code Ann. §26-52-316(a)(9); Ark. Code Ann. §26-52-301(3)(D)(i)(i); Arkansas Revenue Legal Counsel Opinion No. 20180922. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions unless storing motor vehicles, boats, or furs. As such, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouse storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Warehousing services are not expressly listed amongst the state’s taxable services under Colo. Rev. Stat. §39-26-104(1)(a); Colo. Rev. Stat. §39-26-202(1). Therefore, no tax will be collected on these charges on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouse storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Services provided by furniture and storage warehousemen primarily engaged in the business of moving, storing, packing, and delivering tangible personal property belonging to other persons are not subject to the tax under Ga. Comp. R. & Regs. r. 560-12-2-.47. Therefore, no tax will be collected on these charges on and after November 1, 2021.

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Rentals or Leases of Real Property” under Rule 35.01.02.025.01. This classification will allow a change in taxation. 

“Rentals and Leases of Real Property” are not taxable transactions. As such, no sales tax will be collected on charges related to warehouse storage services on and after December 1, 2020.

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Warehousing Service” for Illinois sales and use tax purposes. This classification will allow a change in taxation.

“General Information Letter ST 13-0024-GIL”, issued by Illinois Department of Revenue, clarifies that charges for storage fees do not involve the sale of property to a customer are generally not subject to sales, use, or service taxes. As such, no tax will be collected on charges related to warehousing service in Illinois on and after December 1, 2020.

Effective November 1, 2021, PODS is classifying our charges for warehouse storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Sales and use tax do not generally apply to services in Indiana under Ind. Code Ann. §6-2.5-1-1, et seq. Therefore, no tax will be collected on these charges on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouse storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable services under Kan. Stat. Ann. §79-3602(nn) and Kan. Stat. Ann. §79-3603. As such, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable services under Ky. Rev. Stat. Ann. §139.200(2)(e). Therefore, no tax will be collected on these charges on and after November 1, 2021.

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Storage Facility Charges” for tax purposes. This classification will allow a change in taxation. 

Providing storage space is not a taxable service enumerated in La. R.S. 47:301(14) unless it is the provision of cold storage space. Therefore, no tax will be collected on these charges on and after December 1, 2020.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under Md. Code Ann. Tax-Gen. §11-102(a). As such, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under Mass. Regs. Code tit. 830, §64H.1.1(2). As such, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under Mich. Comp. Laws §205.52. Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Warehousing and Storage Services” for tax purposes. This classification will allow a change in taxation.

The provision that would have imposed tax on Storage and Warehousing Services was repealed by Ch. 150 (H.F. 1777). As such, no tax will be collected on charges related to warehousing and storage services on and after December 1, 2020.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Service” for tax purposes. This classification will allow a change in taxation. 

Mississippi sales and use tax applies to warehousing services under Miss. Code Ann. §27-65-23. Therefore, tax will be collected on charges related to warehousing services effective November 1, 2021.

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Warehousing Service” for tax purposes. This classification will allow a change in taxation. 

Separately stated warehousing services are not taxable. As such, no tax will be collected on charges related to warehousing services effective December 1, 2020.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing services” are not expressly listed amongst the state’s taxable services under Neb. Rev. Stat. §77-2701.16(4). Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Nevada sales and use tax applies only to the sale or use of tangible personal property under Nev. Rev. Stat. tit. 32, §360B.095. Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

New Jersey Sec. 54:32B-3(b)(3) explains that the lease of real property for “Space for storage” purposes is subject to sales tax. “Space for storage” means secure areas, such as rooms, units, compartments, or containers, (e.g., a “self-storage” or “mini-warehouse; unit), whether accessible from outside or from within a building, that are designated for the use of a customer and wherein the customer has free access within reasonable business hours, or upon reasonable notice to the furnisher of space for storage, to store and retrieve property.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

New Mexico gross receipts tax applies to all sales unless specifically exempt. Charges for storage services are subject to gross receipts tax unless they constitute the lease of real property under N.M. Stat. Ann. §7-9-53(A). Therefore, sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

New York sales and use tax applies to the storage of tangible personal property not held for sale in the regular course of business under N.Y. Comp. Codes R. & Regs. tit. 20, §527.6(b)(1). Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under N.D. Admin. Code §81-04.1-01-22. Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Storage of tangible personal property, other than property that a consumer holds for sale in the regular course of business, is a taxable service. It does not matter whether the charges are for the rental of storage space or for the actual storage services. It also is irrelevant whether the place in which the storage occurs is real or personal property. [Ohio Rev. Code Ann.  §5739.01(B)(9); Ohio Admin. Code  §5703-9-05 ; Ohio Tax Information Release No. ST 2003-11, 07/31/2003.]

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Storage Service” in accordance with code 68 O.S. Sec. 1354(A). This classification will allow a change in taxation. 

Separately stated storage services are not taxable unless they are provided by auto hotels or parking lots. As such, no tax will be collected on charges related to storage services on and after December 1, 2020.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under R.I. Gen. Laws §44-18-7. As such, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

South Carolina sales and use tax applies only to specifically enumerated services.  Warehousing services are not expressly listed amongst the state’s taxable under S.C. Code Ann. §12-36-60. Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

South Dakota sales and use tax applies to warehousing and storage services only if such services consist of the lease of tangible personal property or include additional services under South Dakota Tax Facts No. 240; South Dakota Tax Facts No. 130; South Dakota Tax Facts—Storage and Warehousing. Therefore, sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Tennessee sales and use tax applies only to specifically enumerated services.  Warehousing services are not expressly listed amongst the state’s taxable services; however, motor vehicle storage services are taxable activities in the state under Tenn. Code Ann. §67-6-205. Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

Texas sales and use tax applies only to specifically enumerated services.  Warehousing services are not expressly listed amongst the state’s taxable services; however, motor vehicle and fur storage are taxable services under Tex. Tax Code Ann. §151.0101; Tex. Admin. Code tit. 34, §3.310(b)(8). Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective December 1, 2020, PODS is classifying our charges for warehouses storage separately as “Storage Service” in accordance with code Sec. 59-12-103. This classification will allow a change in taxation. 

Separately stated storage services are not taxable. As such, no tax will be collected on charges related to storage services on and after December 1, 2020.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under Vt. Stat. Ann. tit. 32, §9771. Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

“Warehousing Services” are not taxable transactions under Va. Code Ann. §58.1-602; Virginia Ruling of the Commissioner PD 13-109 (July 1, 2013). Therefore, no sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.

Effective November 1, 2021, PODS is classifying our charges for warehouses storage separately as “Warehousing Services” for tax purposes. This classification will allow a change in taxation. 

West Virginia sales and use tax applies to all sales of services unless otherwise exempt by law.  Persons providing storage warehouses or lockers are engaged in making taxable sales of services W.Va. Code R. tit. 110, §110-15-33.5; West Virginia Publication TSD-405. Therefore, sales tax will be collected on charges related to warehouse storage services on and after November 1, 2021.