Leases or Rentals


Leases or rentals of off-road vehicles are taxable no matter the length of the rental period or the number of payments.

Recurring lease or rental payments for off-road vehicles are taxed as follows:

  • First payment – charge tax based on where the customer first takes possession of the vehicle whether the vehicle is picked up at your location or if the vehicle is delivered elsewhere.
  • Later payments – charge tax based on the primary location of the leased item.

Note: The primary location is the address provided by the customer and is not affected by occasional use of the vehicle at different locations.