Related: Arizona Court Rules in Favor of Rental Tax Surcharge
Arizona Supreme Court Upholds Car Rental Tax
The supreme court decided that the tax was not enacted with discriminatory intent, and thus constitutional.

The surcharge is projected to fund about $14.1 million of the $54.8 million total revenue from the Arizona Sports and Tourism Authority.
Photo via Gage Skidmore/Flickr.
The Arizona Supreme Court has upheld a car rental surcharge tax in Maricopa County, AZ Central reports.
The revenue from the rental car tax will help fund the construction of sports facilities. Rental car agencies argued that the charge was unconstitutional because it unfairly targeted tourists, who are more likely to rent vehicles but less likely to use the facilities.
However, the supreme court decided that the tax was not enacted with discriminatory intent.
The surcharge is projected to fund about $14.1 million of the $54.8 million total revenue from the Arizona Sports and Tourism Authority.
More Legal & Legislative

Government Affairs Executive Wins Leading Rental Car Industry Award
Robert Muhs started in the car rental industry with Avis Budget Group two years before the first International Car Rental Show.
Read More →
Using AI To Find Rental Car Damage
Angry car renters are storming social media, the mainstream media, and online ratings platforms to complain about charges they claim are either unfounded or excessive.
Read More →
Bandit Towing A Tough Road For Car Rental Companies
Operators often must spend far too much time and resources trying to recoup rental cars towed away and held hostage to outrageously high fees.
Read More →
Bandit Towing A Tough Road For Car Rental Companies
Operators often must spend far too much time and resources trying to recoup rental cars towed away and held hostage to outrageously high fees.
Read More →
ACRA: Spurring Car Rental Industry Success
The American Car Rental Association scored more access and influence in 2025 as it grows its services for car rental operators.
Read More →
AVOA Partners with AALA and NLC
The American Vehicle Owners Alliance (AVOA) recently announced its partnership with the American Automotive Leasing Association (AALA) and the National League of Cities (NLC).
Read More →
ACRA Takes Bold Strides On Capitol Hill
The American Car Rental Association’s annual legislative and lobbying event upped the face time with and access to members of Congress.
Read More →
Rental Car Leader Engages With Primary Industry Causes
Q&A Interview: Federal contracting, EV charging infrastructure, stolen vehicles, and policy advocacy drive an agenda for Carlos Bazan-Canabal that stretches beyond his car rental executive post.
Read More →
Get Ready: ICRS 2026 Open for Business and Call for Papers
The 30th anniversary International Car Rental Show heads to the Dallas area as it celebrates a legacy and pivots toward an industry marketplace and forum suited to the fourth decade ahead.
Read More →
Inside The Fight To Catch Rental Car Thieves
Recovering stolen rental vehicles requires foresight, cooperation, and a firm grasp of legal procedures with car renters.
Read More →
