Appendix: Rental Equipment 

  1. Rental & supply basic information
  2. Sales and use tax
  3. Where to get help
What to KnowFilter
Rental & supply basic information

Invoices for the delivery, setup and/or pickup of rental equipment and supplies must include itemized delivery related charges.

Sales and use tax

The chart below summarizes important sales tax information related to delivery charges associated with rental equipment and supplies:

Type of Transaction CA Sales Tax?
Charge for vendor-provided delivery and pick-up of rental equipment and supplies Yes
Charge for vendor-provided set-up service Yes
Charge by rental supply vendor for delivery and pick-up of rental equipment and supplies provided by a third-party No
Charge by rental supply vendor for set-up services provided by a third-party Yes

Please refer to the other appendixes for general information about sales and use tax.

Where to get help

Contact the Financial Administrative Services and Transactions/Accounts Payable Office (FAST/AP) for assistance with rental equipment and supply delivery and setup-related questions.