The Department of Taxation and Finance has ruled that a company that rents construction equipment and vehicles to customers must collect sales tax on its charges to tow or transport the equipment to the customer or between the customer’s job sites, regardless of whether the delivery charge is separately stated on the customer receipt. The sales tax rate to be collected is the state and local tax rate where the customer takes possession of the equipment. Advisory Opinion, TSB-A-12(21)S (N.Y.S. Dep’t of Taxation & Fin., Aug. 28, 2012).