Cal. Civil Code § 1656.5

(a) Whether a qualified heavy equipment renter may add estimated personal property tax reimbursement to the rental price of heavy equipment property to a lessee depends solely upon the terms of the rental agreement. It shall be presumed that the parties agreed to the addition of estimated personal property tax reimbursement to the rental price of heavy equipment property to a lessee if all of the following conditions occur: (1) The rental agreement expressly provides for the addition of estimated personal property tax reimbursement. (2) Estimated personal property tax reimbursement is separately stated and charged on the rental agreement. (3) The estimated personal property tax reimbursement amount shall not exceed 0.75 percent of the rental price of the heavy equipment property. (b) The presumptions created by this section are rebuttable presumptions. (c) For purposes of this section: (1) “Qualified heavy equipment renter” shall have the same meaning as provided in Section 31202 of the Revenue and Taxation Code. (2) “Rental price” means the total amount of the charge for renting the heavy equipment property, excluding any separately stated charges that are not rental charges, including, but not limited to, separately stated charges for delivery and pickup fees, damage waivers, environmental mitigation fees, sales tax reimbursement, or use taxes.