Arizona § 44-1799.41 Heavy equipment rental agreements; requirements; definition

Arizona Statutes

§ 44-1799.41 — Heavy equipment rental agreements; requirements; definition

Arizona § 44-1799.41

Title 44Arizona Revised Statutes

Ch. 11REGULATIONS CONCERNING PARTICULAR BUSINESSES

Art. 20Heavy Equipment Rental Agreements

This text of Arizona § 44-1799.41 (Heavy equipment rental agreements; requirements; definition) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 44-1799.41 (2026).

Text

A.A person in the business of renting heavy equipment property located in this state shall include in the rental agreement a one and one-half per cent surcharge of the gross rental receipts for any item of heavy equipment rented by a customer. The total amount of the surcharge that is collected by the business is for the purposes of paying personal property tax that is levied by all taxing jurisdictions against the heavy equipment property.

B.For the purposes of this section, "heavy equipment property" means rental property of an industry that is described under code 532412 or 532490 of the 2002 north American industry classification system as published by the United States census bureau.

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A. A person in the business of renting heavy equipment property located in this state shall include in the rental agreement a one and one-half per cent surcharge of the gross rental receipts for any item of heavy equipment rented by a customer. The total amount of the surcharge that is collected by the business is for the purposes of paying personal property tax that is levied by all taxing jurisdictions against the heavy equipment property.

B. For the purposes of this section, "heavy equipment property" means rental property of an industry that is described under code 532412 or 532490 of the 2002 north American industry classification system as published by the United States census bureau.