Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.
Chandler City Code, Reg. 62-450.5
in effectReg. 62-450.5. - Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.
A. Delivery and installation charges in connection with the rental, leasing, and licensing of tangible personal property are exempt from the tax imposed by Section 450; provided that the provisions of Regulation 100.2 have been met.
B. Gross income from the sale of a warranty, maintenance, or similar service contract in connection with the rental, leasing, and licensing of tangible personal property shall be exempt.
C. Separately stated charges for repair not included as part of a warranty, maintenance, or similar service contract relating to the rental, leasing, or licensing of tangible personal property are exempt from the tax imposed by Section 450; however, such income is subject to the provisions of Sections 460 and 465, and the provisions of Regulation 465.1.
(Ord. No. 3046, § 3, 11-18-99)
Source: City of Chandler, Arizona, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/az/chandler/codes/code_of_ordinances?nodeId=PTIXTALI_CH62TACO_ARTVIIRERIEXTA_REG._62-450.5RELELIUSTAPEPRDEINREMACHFetched: 11/1/2026