Rental relocations are specific to certain types of rental equipment such as portable buildings, construction trailers, large generators and heavy equipment.
A rental relocation is normally required because the customer or end user of the equipment wants to move the rented item from one construction job site to another, or simply reposition on the existing site (particularly in the case of construction trailers, portable storage etc.).
The key to why a relocation is necessary is that the customer does not have the resource or equipment available to move the asset.
Within the United States market, different states, cities and counties may charge rental taxation based on delivery or shipping location, or based on the rental companies shipping address.
there are no taxation requirements as taxes are not raised for rental services.