Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.
Gilbert Town Code, Reg. 58-450.5
in effectReg. 58-450.5 - 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 58-450; provided that the provisions of Regulation 58-100.2 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 58-450; however, such income is subject to the provisions of Sections 58-460 and 58-465, and the provisions of Regulation 58-465.1.
(Tax Code 1995, Reg. 15-450.5; Ord. No. 1006, § 29, 11-19-96)
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTA_RERIEXTA_REG._58-450.5RELELIUSTAPEPRDEINREMACHFetched: 11/1/2026