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For VAT purposes, self-storage simply means storage and the use of a facility for the purposes of storing goods. If the facility is only used for storing goods, then the position would appear straightforward and VAT is chargeable.
Acts 4, ?14 and 15 (May 9 Spec. Sess.). To be taxable, the furnishing of space for storage must take place in Connecticut and meet all elements of the statute, as defined below. For sales and use tax purposes, furnishing of space for storage is a service, not the rental of real or personal property.
Direct Advertising. The most profitable way to eliminate your stored belongings is by selling valuable items individually. Take out an ad in your local newspaper or online classified service. Describe your items accurately and arrange to meet prospective buyers at your storage unit.
Warehouse in RetailA warehouse is a large building where goods are stored before they are sold.