Equipment rental business owners often find themselves paying excessive state taxes due to a burdensome combination of taxes that essentially hit the same equipment several times over. State property taxes are a particular issue for rental businesses that often pay personal property tax on their equipment while also paying state sales tax on their rentals. Many states also add on business or franchise taxes to create a situation where rental businesses can actually be triple taxed on essentially the same income. In recent years, ARA has worked with members and state associations to address some of the most egregious cases of burdensome tax codes.