Own vs. LEASE

• Sales Tax Implications
• In most states the sales tax is applied to the lease vehicle monthly rental payment versus as an upfront charge against the total cost of the vehicle.
• Paying Sales Tax on the monthly payment stream reduces total tax paid and improves cash-flow
• Increased Vehicle Incentives – lowers acquisition cost
• Off-Balance Sheet Financing
• Preserves Working Capital
• Tax-Deductible Payments
• Vehicle Remarketing ‘Plan’
• Match Depreciation w/ actual driving patterns and market conditions