Property Tax Recovery Fees/Taxes: Several states have enacted laws authorizing or requiring collection of a tax or fee to offset personal property tax levied against rental equipment. Imposition of these fees varies based on the laws and jurisdictions where enacted. States where you may incur these charges on your rental invoices include but are not limited to: Alabama, Arizona, Arkansas, California, Colorado, Georgia, Maryland, North Carolina, South Carolina, Texas, Virginia, West Virginia, and Wyoming.
Other Rental Taxes: Rentals are subject to several unique taxes that differ from the general sales tax rates. Some of these impositions will be separately stated as a miscellaneous charge on your rental invoice rather than being included in the tax total. Examples include Alabama rental tax, Texas TERP, and various motor vehicle rental taxes.
Environmental Fee: To help offset a wide range of environmental-related risks and expenses (direct and indirect) incurred through the activity of our rental fleet, H&E charges an environmental fee of $25 per rental for rentals under $1,000 and 2.5% of the full rental charge for rentals over $1,000. The Environmental Fee is not a government mandated tax or fee. This fee is not intended for any specific purpose or placed in an escrow account. It becomes part of H&E’s revenue and is used at our discretion.