4% of gross proceeds from leasing or rental of tangible personal property.
1.5% of gross proceeds from leasing or renting automotive vehicles, truck trailers, semi-trailers, or house trailers.
2% of gross proceeds from leasing or rental of linens or garments.
In addition to the above, counties and municipalities may levy local rental or lease taxes ranging in rate between 0.375% to 7%. Some of the local rental taxes are collected by ALDOR, third party administrators, and others are self-administered.