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To Our Valued Customers (please read):

We here at Smith Equipment Rental and Trailer Sales are trying our very best to continue to offer you, our Valued Customers, the best services in Northern Michigan at valued pricing.

In fact, in an effort to keep prices as low as we can,  there will not be any increases in our pricing on up to 90% of our equipment rental rates from 2022 to the 2023 year!

We will, however, have to add the following increases to all of our contracts, starting on January 1, 2023:

The State of Michigan created a mandatory 2% Excise Tax on all rental equipment. This will be in addition to the Sales Tax and will begin to be added to all contracts starting January 1st, 2023.

Michigan simplified their taxation of heavy equipment rentals by  imposing a 2 percent excise tax on rental transactions of heavy equipment. Michigan defines heavy equipment as “construction, earth-moving, and industrial equipment, as well as attachments to such equipment, that can be moved and rented by consumers". According to Governor Gretchen Whitmer, these bills will help ensure that Michigan can keep fixing their roads with the right mix and materials. 

The bill:(State of Michigan, H.B. 4833, H.B. 4834, effective after December 31, 2022, effective January 1, 2023)

In addition to the 2% excise tax being forced upon us, we are facing large environmental fees for disposal of environmental waste products properly (we are both professionally and environmentally conscious, and follow proper state guidelines). Due to this, starting January 1st, 2023, we will now need to add a $19.00 environmental fee to each contract.

To Summarize: starting January 1st, 2023, Each Rental Contract will include an additional 2% Excise Tax increase, as well as a $19.00 Environmental Fee. We have no choice but to comply with the regulations, and appreciate your understanding.


As always, we appreciate your business and will continue to provide the best services and prices to you, our valued customers. It is our plan to avoid any further increases for 2023, and we are trying our very best to keep them as minimal as possible moving forward.


Thank you! -the entire staff at Smith Equipment Rental and Trailer Sales.

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