High occupancy vehicle lanes; civil penalty; definition
Removal of vehicles; notice; liability for costs; hearing
Vehicle equipment; safety requirement
Vehicle length; exceptions; permits; rules; definition
Vehicle towing; rules; contractual agreement for towing services; weight
Motor vehicle towing advisory council
Registration requirement; exceptions; assessment; violation; classification
Transaction privilege tax exemption
Personal property rental classification
28-737. High occupancy vehicle lanes; civil penalty; definition
A. Except as provided in sections 28-2416 and 28-2416.01 and subsections B, C and D of this section, a person shall not drive a vehicle carrying fewer than two persons, including the driver, in a high occupancy vehicle lane at any time the use of the high occupancy vehicle lane is restricted to vehicles carrying two or more persons, including the driver.
B. During the performance of a tow truck operator's duties, a tow truck operator may drive a tow truck in a high occupancy vehicle lane, regardless of occupancy level, without penalty.
C. A person may drive a motorcycle in a high occupancy vehicle lane at any time regardless of the number of passengers, without penalty.
D. A person may drive a public transportation vehicle in a high occupancy vehicle lane at any time regardless of the number of passengers, without penalty.
E. A person who violates subsection A of this section is subject to a civil penalty of two hundred dollars.
F. Notwithstanding section 28-1554, one hundred dollars of each civil penalty collected pursuant to subsection E of this section shall be deposited in the state general fund.
G. For the purposes of this section, "public transportation vehicle" means any vehicle that provides a public entity's public transportation service and either:
1. Is owned or operated by the public entity.
2. Is operated under a contract with the public entity.
28-872. Removal of vehicles; notice; liability for
A. If a police officer finds a vehicle standing on a highway in violation of section 28-871 the officer may move the vehicle or require the driver or other person in charge of the vehicle to move the vehicle to a position off the paved or main traveled part of the highway.
B. A police officer may remove or cause to be removed to a place of safety an unattended vehicle that is illegally left standing on a highway, bridge or causeway or in a tunnel in a position or under circumstances that obstruct the normal movement of traffic.
C. A police officer may remove or cause the removal of a vehicle to the nearest garage or other place of safety as follows:
1. If a report has been made that the vehicle has been stolen or taken without the consent of its owner.
2. If the person or persons in charge of the vehicle are unable to provide for its custody or removal.
3. If the person driving or in control of the vehicle is arrested for an alleged offense for which the officer is required by law to take the person arrested before a proper magistrate without unnecessary delay.
4. If the vehicle is left unattended for more than four hours on the right-of-way of a freeway that has full control of access and no crossings at grade.
5. Within the boundaries of a city, if the vehicle is left unattended for more than two hours on the right-of-way of a freeway that has full control of access and no crossings at grade.
D. If a police officer removes or causes the removal of a vehicle pursuant to this section, the police officer shall do one of the following when the vehicle is removed:
1. Provide to the tow truck operator a form that the police officer signs and that includes the following information:
(a) The vehicle identification number.
(b) A number identifying the law enforcement agency and the officer ordering the tow.
(c) The year, make and model of the vehicle.
(d) The license plate number if available.
(e) The date and time the vehicle was towed.
(f) The address from which the vehicle was towed.
(g) The name, address and telephone number, if the telephone number is known, of the registered owner and the primary lien holder of the vehicle to permit the towing company to notify the registered owner or the primary lien holder.
2. Electronically communicate to the officer's law enforcement agency both of the following and provide to the towing company that towed the vehicle the name, address and telephone number, if the telephone number is known, of the registered owner and the primary lien holder of the vehicle:
(a) The name and telephone number of the person towing the vehicle.
(b) The information prescribed by paragraph 1 of this subsection.
E. If a police officer provides the tow truck operator with the form described in subsection D, paragraph 1 of this section, the tow truck operator must provide the form to the person responsible for filing the abandoned vehicle report pursuant to section 28-4838. The person responsible for filing the abandoned vehicle report shall submit the form to the department of transportation at the time the person files the abandoned vehicle report.
F. The law enforcement agency receiving electronic information pursuant to subsection D of this section shall record the information as prescribed by the department of public safety. The department of public safety shall make the information available to the department of transportation.
G. When the department of transportation receives the information from either the department of public safety or the person responsible for filing the abandoned vehicle report pursuant to section 28-4838, the department of transportation shall send notice by first class mail to all persons listed on the department of transportation's records as having an ownership interest in the vehicle. The notice shall include the vehicle identification number and the name and telephone number of the person that towed the vehicle. The director of the department of transportation may include additional information on the notice as the director deems necessary.
H. Except as provided in subsection I of this section:
1. The public agency employing an officer who removes or causes the removal of a vehicle under this section is not liable for the cost of towing or storing the vehicle if the officer acts under color of the officer's lawful authority.
2. Before release of the vehicle by the towing service, the owner or the owner's agent of a vehicle that is removed or caused to be removed under this article shall pay or make satisfactory arrangements to pay for any reasonable towing and storage costs incurred in towing or storing the vehicle.
I. If a tow truck operator is required in writing by a public agency to tow or store a vehicle that is required as evidence in a criminal action or for future criminal investigation by the public agency, the public agency is liable for the towing and storage costs of the vehicle.
J. If a police officer removes or causes the removal of a vehicle as permitted by this section, the public agency employing the officer shall provide the registered owner of the vehicle or the registered owner's agent with the opportunity for a poststorage hearing to determine the validity of the removal. This hearing shall be conducted within forty-eight hours after a request, excluding weekends and holidays. The public agency employing the officer may authorize its own officer or employee to conduct the hearing if the hearing officer is not the same person who removed or caused the removal of the vehicle. The public agency employing the officer who removes or causes the removal of the vehicle is responsible for the costs incurred for towing and storage if it is determined at the hearing that probable cause for the removal cannot be established.
28-981. Vehicle equipment; safety requirement
A person shall not drive or move on a highway a motor vehicle, tow truck, trailer, semitrailer or pole trailer or any combination of a motor vehicle, tow truck, trailer, semitrailer or pole trailer unless:
1. The equipment on the vehicle is in good working order and adjustment as required in this chapter.
2. The vehicle is in a safe mechanical condition that does not endanger the driver or other occupant or a person on the highway.
28-1095. Vehicle length; exceptions; permits; rules; definition
A. A vehicle, including any load on the vehicle, shall not exceed a length of forty feet extreme overall dimension, including front and rear bumpers. This subsection does not apply to any of the following:
1. A semitrailer when used in combination with a truck tractor.
2. A truck that is equipped with a conveyor bed, that is used solely as a fiber and forage module mover and that does not exceed forty-eight feet in length.
3. An articulated bus or articulated trolley coach that does not exceed a length of sixty feet.
4. A bus that is not articulated and that does not exceed a length of forty-five feet.
5. A recreational vehicle, a power unit, a farm vehicle, a horse trailer or wheeled equipment as defined in section 28-2153 if used in combination with two units and if the combination does not exceed sixty-five feet in length.
6. A recreational vehicle as defined in section 41-2142, paragraph 30, subdivision (b) that does not exceed a length of forty-five feet.
B. A vehicle transporter may draw only one semitrailer. A combination of vehicles, excluding a vehicle transporter and the semitrailer it draws, that is coupled together shall not consist of more than two units, except that a truck or truck tractor and semitrailer may draw either one trailer or a forklift.
C. The following restrictions apply:
1. The length of a semitrailer operating in a truck tractor-semitrailer combination or a truck tractor-semitrailer-forklift combination shall not exceed fifty-seven feet six inches.
2. The length of a semitrailer or trailer operating in a truck tractor-semitrailer-trailer combination shall not exceed twenty-eight feet six inches.
3. The length of a trailer operating in a truck-trailer combination shall not exceed twenty-eight feet six inches.
4. If the length of a semitrailer is more than fifty-three feet, the overall length of a truck tractor-semitrailer combination shall not exceed sixty-five feet on all highways, except for the national intercity truck route network designated by the United States secretary of transportation as required by the surface transportation assistance act of 1982 or on a system of highways that is designated by a local authority. In designating the streets, the local authority shall consider any reasonable restriction including such safety restrictions as structural hazards and street width and any other safety factors identified by the local authority as a hazard to the motoring public.
5. A vehicle transporter and the semitrailer it draws shall not exceed a length of seventy-five feet.
D. Subsection B and subsection C, paragraphs 1 through 4 of this section do not apply to damaged, disabled or abandoned vehicles or combinations of vehicles while being towed by a tow truck in compliance with section 28-1108.
E. Notwithstanding subsections B and C of this section, extensions of not more than three feet beyond the foremost part and six feet beyond the rear bed or body of a vehicle or combination of vehicles used to transport manufactured vehicles or fiber and forage shall not be included in measuring the length of the vehicle or combination of vehicles when loaded.
F. Pursuant to a permit issued pursuant to section 28-1103, a truck or a truck tractor and semitrailer may draw not more than two trailers or semitrailers. The department shall adopt rules governing the movement and safety of a combination of vehicles under this subsection and authorizing the issuance in advance of prepaid permits. The rules shall include the adoption of minimum speeds on grades, lighting, signing, identification and braking requirements and any other rules the department deems necessary. The permit issued pursuant to this subsection is limited to the following highways:
1. An interstate highway that connects with two states if both states allow two trailers or semitrailers and if the interstate highway does not exceed forty miles between the connecting states.
2. Portions of an alternate state route that are located within four miles of and extend to the border of this state and an adjacent state that allows two trailers or semitrailers.
3. A state route that extends at least ten miles through an Indian reservation, that does not cross the Colorado river and that is located within twenty miles of and extends to the border of this state and an adjacent state that allows two trailers or semitrailers.
G. Notwithstanding subsections B and C of this section:
1. A motor vehicle may draw one single axle tow dolly on which a motor vehicle may be transported. A person shall secure the raised end of any motor vehicle being transported pursuant to this paragraph to the tow dolly by two separate chains, cables or equivalent devices adequate to prevent shifting or separation of the drawn vehicle and the tow dolly. For the purposes of this paragraph, "single axle tow dolly" means a vehicle drawn by a motor vehicle and designed and used exclusively to transport another motor vehicle by which the front or rear wheels of the drawn motor vehicle are mounted on the tow dolly while the other wheels of the drawn motor vehicle remain in contact with the ground.
2. A truck or a truck tractor may draw a trailer or semitrailer that does not exceed a length of fifty-seven feet only on an interstate highway or on a highway that is within ten miles of an interstate highway if the trailer or semitrailer is manufactured in this state and is traveling with or without a load from its place of manufacture to be delivered for use outside this state.
3. A recreational vehicle may pull two units if all of the following conditions are met:
(a) The middle unit is equipped with a fifth wheel and brakes. The middle unit may be a farm vehicle or a horse trailer and shall have a weight equal to or greater than the rear unit.
(b) If the rear unit has a gross weight of three thousand pounds or more, it is equipped with brakes.
(c) The total combined gross weight of the towed units does not exceed the manufacturer's stated gross vehicle weight of the towing unit.
H. For purposes of this section:
1. "Farm vehicle" has the same meaning prescribed in section 28-2514.
2. "Recreational vehicle" means a motor vehicle that is designed and customarily used for private pleasure, including vehicles commonly called motor homes, pickup trucks with campers and pickup trucks with a fifth wheel trailing device.
28-1108. Vehicle towing; rules; contractual agreement for towing services; weight
A. If a vehicle is towing another vehicle, the drawbar or other connection shall be of sufficient strength to pull all weight towed by the vehicle and the drawbar or other connection shall not exceed fifteen feet from one vehicle to the other, except the connection between any two vehicles transporting poles, pipe, machinery or other objects of a structural nature that cannot readily be dismembered.
B. If a vehicle is towing another vehicle and the connection consists of a chain, rope or cable, a white flag or cloth at least twelve inches square shall be displayed on the connection.
C. The director of the department of public safety shall adopt and enforce rules that are not inconsistent with this chapter to govern the design and operation of all tow trucks.
D. A person may not operate a tow truck for the purpose of towing vehicles without first registering with the director of the department of public safety, obtaining a bond and obtaining a permit pursuant to the rules that govern tow trucks and that are adopted by the department of public safety.
E. The director of the department of public safety or a county, city or town may enter into a contractual agreement with a towing firm or firms for towing or storage services, or both. The contractual agreement shall comply with this section and all rules adopted under this section. Contracts shall be awarded on the basis of competitive bidding. The director of the department of public safety or a county, city or town shall reserve the right to reject all bids. If only one bid is received, the director of the department of public safety or a county, city or town may reject the bid and negotiate a contract without bidding if the negotiated contract is at a price lower than the bid price under the terms and conditions specified in the call for bids.
F. The total weight of a tow truck and the towed vehicle is exempt from the maximum total gross weight load allowed under section 28-1100 if a damaged, disabled or abandoned vehicle or vehicle combination is towed.
28-1109. Motor vehicle towing advisory council
A. The motor vehicle towing advisory council is established
of the following thirteen members:
1. The director of the department of public safety or the director's
2. The director of the department of transportation or the
3. Three members of the public who do not have a financial interest
any towing business and who are appointed by the governor.
4. Six members who are registered with the department of public
to operate a towing and storage business in this state and who are
appointed by the governor. Under this paragraph, the governor shall
appoint more than two persons from the same towing and storage
organization or association to serve as members concurrently or
than two persons from any one county to serve as members
The members representing the towing and storage businesses shall be
appointed as follows:
(a) Two members who represent the interest and concerns of towing
businesses that operate at least one but not more than five
(b) Two members who represent the interest and concerns of towing
businesses that operate at least six but not more than twelve
of towing equipment.
(c) Two members who represent the interest and concerns of towing
businesses that operate more than twelve articles of towing
5. One member who represents a law enforcement agency of an incorporated
city or town, who has experience in dealing with towing and storage
services and who is appointed by the governor. This member shall
represent a law enforcement agency of an incorporated city or town
is not located in the same county that is represented by the member
appointed pursuant to paragraph 6 of this subsection.
6. One member who represents a law enforcement agency of a county,
has experience in dealing with towing and storage services and who
appointed by the governor.
B. The members appointed pursuant to subsection A, paragraphs 3
6 serve staggered terms of three years unless a member vacates the
position. Appointment to fill a vacancy resulting other than from
expiration of a term is for the unexpired term only.
C. The advisory council shall:
1. Meet at least four times in each calendar year.
2. Select from its members a person to serve as chairman.
3. Advise and assist the department of public safety concerning
related to rules governing the design and operation of all tow
4. Advise and assist the department of public safety in resolving
complaints from consumers and tow truck operators. The department
public safety shall provide quarterly to the advisory council
information related to the complaints including the number, nature
disposition of the complaints.
5. Establish a mailing list that includes any person who expresses
interest in the advisory council's activities. The advisory council
shall provide the list to the department of public safety, and the
department of public safety shall send notice by first class mail
each person on the list at least fifteen days before the date on
meeting of the advisory council is scheduled to be held.
6. Submit a report with its findings and recommendations on or
December 1 of each year to the governor, the president of the
the speaker of the house of representatives.
D. The department of public safety shall provide staff to support the
towing advisory council.
E. Members of the advisory council are not eligible to receive
compensation or reimbursement for expenses.
28-2153. Registration requirement; exceptions; assessment;
A. A person shall not operate, move or leave standing on a highway a motor vehicle, trailer or semitrailer unless the motor vehicle, trailer or semitrailer has been registered with the department for the current registration year or is properly registered for the current registration year by the state or country of which the owner or lessee is a resident.
B. A resident shall not operate, move or leave standing on a highway a motor vehicle, trailer or semitrailer that is:
1. Owned by a nonresident and that is primarily under the control of a resident of this state for more than seven months unless the motor vehicle, trailer or semitrailer has been registered with the department for the current registration year.
2. Leased by the resident for more than twenty-nine days unless the motor vehicle, trailer or semitrailer has been registered with the department for the current registration year.
C. This section applies to a trailer or semitrailer without motive power unless the vehicle is disabled or is being towed as an abandoned vehicle at the direction of a law enforcement agency.
D. This section does not apply to:
1. A farm tractor.
2. A trailer used solely in the operation of a farm for transporting the unprocessed fiber or forage products of a farm or any implement of husbandry designed primarily for or used in agricultural operations and only incidentally operated or moved on a highway.
3. A road roller or road machinery, including a power sweeper, that is temporarily operating or moved on the highway.
4. An owner permitted to operate a vehicle under special provisions relating to lienholders, manufacturers, dealers and nonresidents.
5. Motorized or nonmotorized equipment designed primarily for and used in mining operations and only incidentally operated or moved on a highway.
6. A motor vehicle that is being towed by a tow truck that has been registered and for which a permit has been obtained pursuant to section 28-1108.
7. A golf cart used in the operation of a golf course or only incidentally operated or moved on a highway.
8. Wheeled equipment. For the purposes of this paragraph, "wheeled equipment" means:
(a) A compressor.
(b) A forklift.
(c) A portable cement mixer.
(d) A single axle tow dolly as defined in section 28-1095.
(e) A tar pot.
(f) A water trailer used for watering livestock or for agricultural or domestic purposes.
(g) A welder.
(h) Any other similar item designed and used primarily for construction or building trade purposes.
9. An all-terrain vehicle or an off-road recreational motor vehicle operating on a dirt road that is located in an unincorporated area of this state. For the purposes of this paragraph, "dirt road" means an unpaved or ungraveled road that is not maintained by this state or a city, town or county of this state.
10. A person operating an off-highway vehicle who is participating in an off-highway vehicle special event as defined in section 28-1171.
11. An all-terrain vehicle or an off-highway vehicle as defined in section 28-1171 that is only incidentally operated or moved on a highway.
E. A person who owns or operates a trailer that is exempt from registration pursuant to subsection D, paragraph 2 of this section shall notify the county assessor of the exemption, and the assessor shall assess the trailer.
F. A person who violates subsection E of this section is guilty of a class 2 misdemeanor.
In this article, unless the context otherwise requires:
1. "Declared gross weight" means the gross weight in pounds ascribed to a motor vehicle, trailer, semitrailer or vehicle combination by the applicant for registration.
2. "Gross weight" means the sum of the empty weight in pounds of a motor vehicle combination plus the weight in pounds of the maximum load to be carried on the motor vehicle combination at any one time, except that for tow trucks, gross weight means the sum of the empty weight in pounds of the tow truck plus the weight in pounds of operational supplies and equipment.
3. "Vehicle combination" means a motor vehicle and the trailers and semitrailers that it tows.
28-5860. Transaction privilege tax exemption
A. Payment of the motor carrier fee by a motor carrier exempts the motor carrier from transaction privilege tax or any similar tax imposed by any taxing authority in this state.
B. Except as provided in this article, any other taxing authority in this state shall not impose a transaction privilege tax or any similar tax based on the gross proceeds of sales or gross income from sales derived from any of the following:
1. A motor carrier's use on the public highways under section 42-5062, subsection A, paragraph 1.
2. Leasing a motor vehicle under section 42-5071, subsection B, paragraph 4.
42-5062. Transporting classification
A. The transporting classification is comprised of the business of transporting for hire persons, freight or property by motor vehicle, railroads or aircraft from one point to another point in this state. The transporting classification does not include:
1. Transporting for hire persons, freight or property by motor carriers subject to a fee prescribed in title 28, chapter 16, article 4 or by light motor vehicles subject to a fee under title 28, chapter 15, article 4.
2. The business of transporting for hire persons traveling in air commerce by aircraft if taxation of the business is preempted by federal law.
3. Ambulances or ambulance services provided under title 48 or certified pursuant to title 36, chapter 21.1 or provided by a city or town in a county with a population of less than one hundred fifty thousand persons as determined in the most recent United States decennial census.
4. Public transportation program services for the dial-a-ride programs and special needs transportation services.
5. Transporting freight or property for hire by a railroad operating exclusively in this state if the transportation comprises a portion of a single shipment of freight or property, involving more than one railroad, either from a point in this state to a point outside this state or from a point outside this state to a point in this state. For the purposes of this paragraph, "a single shipment" means the transportation that begins at the point at which one of the railroads first takes possession of the freight or property and continues until the point at which one of the railroads relinquishes possession of the freight or property to a party other than one of the railroads.
6. Arranging transportation as a convenience or service to a person's customers if that person is not otherwise engaged in the business of transporting persons, freight or property for hire. This exception does not apply to businesses that dispatch vehicles pursuant to customer orders and send the billings and receive the payments associated with that activity, including when the transportation is performed by third party independent contractors. For the purposes of this paragraph, "arranging" includes billing for or collecting transportation charges from a person's customers on behalf of the persons providing the transportation.
B. The tax base for the transporting classification is the gross proceeds of sales or gross income derived from the business, except that the following shall be deducted from the tax base:
1. The gross proceeds of sales or gross income derived from transporting for hire persons, freight or property by a railroad pursuant to a contract with another railroad that is also considered to be engaged in the businesses of transporting persons, freight or property for hire if the other railroad is liable for the tax on gross proceeds of sales or gross income attributable to the transportation.
2. The gross proceeds of sales or gross income derived from business activity that is properly included in any other business classification under this article and that is taxable to the person engaged in that classification, but the gross proceeds of sales or gross income to be deducted shall not exceed the consideration paid to the person conducting the activity.
3. The gross proceeds of sales or gross income derived from a business activity that is arranged by the person who is subject to tax under this section and that is not taxable to the person conducting the activity due to an exclusion, exemption or deduction under this section or section 42-5073, but the gross proceeds of sales or gross income to be deducted shall not exceed the consideration paid to the person conducting the activity.
4. The gross proceeds of sales or gross income derived from business activity that is arranged by a person who is subject to tax under this section and that is taxable to another person under this section who conducts the activity, but the gross proceeds of sales or gross income to be deducted shall not exceed the consideration paid to the person conducting the activity.
5. The gross proceeds of sales or gross income derived from transporting fertilizer by a railroad from a point in this state to another point in this state.
42-5071. Personal property rental classification
A. The personal property rental classification is comprised of the business of leasing or renting tangible personal property for a consideration. The tax does not apply to:
1. Leasing or renting films, tapes or slides used by theaters or movies, which are engaged in business under the amusement classification, or used by television stations or radio stations.
2. Activities engaged in by the Arizona exposition and state fair board or county fair commissions in connection with events sponsored by such entities.
3. Leasing or renting tangible personal property by a parent corporation to a subsidiary corporation or by a subsidiary corporation to another subsidiary of the same parent corporation if taxes were paid under this chapter on the gross proceeds or gross income accruing from the initial sale of the tangible personal property. For the purposes of this paragraph, "subsidiary" means a corporation of which at least eighty per cent of the voting shares are owned by the parent corporation.
4. Operating coin operated washing, drying and dry cleaning machines or coin operated car washing machines at establishments for the use of such machines.
5. Leasing or renting tangible personal property for incorporation into or comprising any part of a qualified environmental technology facility as described in section 41-1514.02. This paragraph shall apply for ten full consecutive calendar or fiscal years following the initial lease or rental by each qualified environmental technology manufacturer, producer or processor.
6. Leasing or renting aircraft, flight simulators or similar training equipment to students or staff by nonprofit, accredited educational institutions that offer associate or baccalaureate degrees in aviation or aerospace related fields.
7. Leasing or renting photographs, transparencies or other creative works used by this state on internet web sites, in magazines or in other publications that encourage tourism.
B. The tax base for the personal property rental classification is the gross proceeds of sales or gross income derived from the business, but the gross proceeds of sales or gross income derived from the following shall be deducted from the tax base:
1. Reimbursements by the lessee to the lessor of a motor vehicle for payments by the lessor of the applicable fees and taxes imposed by sections 28-2003, 28-2352, 28-2402, 28-2481 and 28-5801, title 28, chapter 15, article 2 and article IX, section 11, Constitution of Arizona, to the extent such amounts are separately identified as such fees and taxes and are billed to the lessee.
2. Leases or rentals of tangible personal property which, if it had been purchased instead of leased or rented by the lessee, would have been exempt under:
(a) Section 42-5061, subsection A, paragraph 8, 9, 12, 13, 25, 29, 50 or 55.
(b) Section 42-5061, subsection B, except that a lease or rental of new machinery or equipment is not exempt pursuant to:
(i) Section 42-5061, subsection B, paragraph 13 if the lease is for less than two years.
(ii) Section 42-5061, subsection B, paragraph 22 if the lease is for less than five years.
(c) Section 42-5061, subsection J, paragraph 1.
(d) Section 42-5061, subsection N.
3. Motor vehicle fuel and use fuel that are subject to a tax imposed under title 28, chapter 16, article 1, sales of use fuel to a holder of a valid single trip use fuel tax permit issued under section 28-5739 and sales of aviation fuel that are subject to the tax imposed under section 28-8344.
4. Leasing or renting a motor vehicle subject to and upon which the fee has been paid under title 28, chapter 16, article 4.
5. Amounts received by a motor vehicle dealer for the first month of a lease payment if the lease and the lease payment for the first month of the lease are transferred to a third party leasing company.
C. Sales of tangible personal property to be leased or rented to a person engaged in a business classified under the personal property rental classification are deemed to be resale sales.
D. In computing the tax base, the gross proceeds of sales or gross income from the lease or rental of a motor vehicle does not include any amount attributable to the car rental surcharge under section 28-5810 or 48-4234.
E. Until December 31, 1988, leasing or renting animals for recreational purposes is exempt from the tax imposed by this section. Beginning January 1, 1989, the gross proceeds or gross income from leasing or renting animals for recreational purposes is subject to taxation under this section. Tax liabilities, penalties and interest paid for taxable periods before January 1, 1989 shall not be refunded unless the taxpayer requesting the refund provides proof satisfactory to the department that the monies paid as taxes will be returned to the customer.