Why booth rentals are taxed
A booth, its furniture and screens are tangible personal property. Renting them is taxable in most states, and the tax follows the place of use: a booth used at a Las Vegas show is taxed under Nevada rules, one in Anaheim under California rules.
- Nevada: "Sales Tax must be paid by the lessee on all leased or rented tangible personal property" (Nevada Department of Taxation).
- California: "the tax imposed in lease transactions is a use tax on the lessee measured by rentals payable", which the lessor must collect (CDTFA Publication 46).
The rates BoothJet charges
- Nevada: 8.375%
- California: 8.75%
- Arizona: 8.6%
- Utah: 7.2%
The rate for your show's state is added to the booth and extras and shown at checkout, before you pay. Your space, badges and other show services are taxed, or not, by the organizer and contractors under their own rules.
Exemptions and certificates
Some purchases can be exempt, for example goods bought for resale or by a tax-exempt organization, but only with a certificate valid in the state where the booth is used. If you hold one, write to us before you book. Without a valid certificate, tax is charged.
Questions
Do I pay sales tax if my company is out of state or abroad?
Yes. Tax on rented goods depends on where they are used, not where the buyer is based.
Is sales tax included in BoothJet's prices?
No. Prices are shown before tax; the tax for the show's state is added and shown before you pay.
Ready-made booths from $3,999: union labor, drayage, delivery, graphics and power included. See yours in 3D before you book.