• Who was Fred Dupy?

  He was the owner of American Party Rental ...

  He was the owner of American Party Rental in Austin, a family-owned business that opened in 1989.

  As a passionate contributor of his time, talents, and financial resources to the success and growth of the TRA, he was always willing to share his business knowledge. A trusted mentor to many.

  Fred was a generous contributor to the TRA, American Rental Association (ARA) scholarships and political action committee causes. He tirelessly advocated for rental business friendly governance at ARA’s National Legislative Caucus and TRA’s Legislative Day.

  For his years of service to the industry, Fred was named the TRA Person of the Year in 2013 and was awarded the ARA Distinguished Service Award in 2018.

• About the Fred Dupy Award

  Recognize an individual who emulates ...

  • Purpose: Recognize an individual who emulates the characteristics of Fred Dupy and his service to TRA.
  • Frequency: This award will be presented to no more than one recipient per year when the merits of a nominee are approved. To preserve the high honor and prestige of this award, it may not be presented in consecutive years.
  • Eligibility: Past and present owners and staff from TRA rental store members within the state of Texas and ARA associate members/Independent Manufacturer Representatives (IMRs).
  • Award Ceremony: TRA's Annual Meeting at the Roundup, when applicable
  • Selection: The TRA board of directors will appoint a Selection Committee of at least five (5) individuals including at least one TRA board member. This committee will review nominations and present their recommendation to the TRA board of directors, who has final approval.

  Nominations are due by December 31.

Legislative Issues in Texas

• Rent heavy equipment? Then property tax laws affect you!

  Did you know that Texas law, with ...

  Did you know that Texas law, with respect to the method of assessing and paying personal property tax on heavy equipment, changed in 2013. These documents provide a user's manual that explains who is subject to the tax, the definition of heavy equipment and the method for determining a business's tax rate, as well as instructions for collecting and remitting the Unit Property Tax required. As always, check with your tax professional to see how this law applies to your business.

  • Updated Manual
  • Declaration Form
  • Tax Statement Form
  • Fleet Transaction Refund Form
• Opinion in Sunstate Equipment Co., LLC vs. Glenn Hegar

  On April 3, 2020, the Texas Supreme ...

  On April 3, 2020, the Texas Supreme Court issued its opinion in Sunstate Equipment Co., LLC vs. Glenn Hegar, Comptroller of Public Accounts, et.al. This case involved Sunstate Equipment and the costs they deducted from their franchise tax assessments.

  The Court ruled against Sunstate, concluding that neither section 171.1012(k-1) nor section 171.1012(i) authorizes Sunstate to subtract as COGS any of its costs associated with the delivery and pick up of its rental equipment.

  • View Full Opinion

Questions? Contact Chuck Bailey, the American Rental Association/Texas Rental Association lobbyist, at 512-457-8687.

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