Si alquilas maquinaria pesada para un trabajo, hay una tarifa extra que debes pagar. Esta tarifa es del 2.5% del costo del alquiler y se usa para ayudar al estado.
Es como cuando compras un café y, además del precio del café, te cobran un extra por la tapa y el azúcar. Esa tarifa adicional ayuda a cubrir otros gastos.
Imagina que Juan tiene una empresa de construcción y alquila un bulldozer por 1,000 dólares. Así que, además de los 1,000 dólares por el alquiler, le cobran un 2.5% extra, que son 25 dólares. Juan debe asegurarse de incluir esos 25 dólares en su factura cuando facture a su cliente.
SECTION 56-31-60. Heavy equipment rental fees; definitions; applicability and exemptions; tax exemption. (A) As used in this section: (1) "Qualified heavy equipment property" means any construction, earthmoving, or industrial equipment that is mobile and rented by a qualified renter, including attachments for the equipment or other ancillary equipment or tools. Qualified heavy equipment property is mobile if it is not permanently affixed to real property and is moved amongst worksites. (2) "Qualified renter" means a renter: (i) whose primary business is renting out qualified heavy equipment property. Primary business means over fifty-one percent of the annual revenue of the business in any given year; and (ii) that is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the U.S. Census Bureau, 2012 edition. (3) "Qualified rental" means qualified heavy equipment property rented for three hundred sixty-five days or less, qualified heavy equipment property rented pursuant to an open-ended contract, or qualified heavy equipment property rented via a contract without a specified time period. (4) "Rental price" means the amount of the charge for renting the qualified heavy equipment, excluding any separately stated charges that are not rental charges, including, but not limited to, separately stated charges for delivery and pickup fees, damage waivers, environmental fees, sales tax, or any other ancillary charge. (B)(1) Except as provided in subsection (2), a person or company in the business of renting qualified heavy equipment property located in this State shall include on the rental invoice a two and one-half percent heavy equipment rental fee on the rental price for any item of qualified heavy
La tarifa de alquiler la paga el cliente que alquila el equipo pesado. Es un cargo adicional sobre el precio del alquiler que el arrendador debe incluir en la factura.
La ley se aplica a cualquier equipo pesado que sea móvil, como maquinaria de construcción y herramientas auxiliares que se alquilan.
Sí, hay exenciones para ciertos arrendadores que cumplen con criterios específicos de negocio, como aquellos que alquilan principalmente equipos pesados.
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