The American Rental Association has prepared this publication with the intent of providing current and accurate information about the subject matter covered and it is designed to help Members of the Association conduct their rental businesses. It’s distributed with the understanding that the American Rental Association does not render any legal, accounting, medical care, management or other professional advice. If such expert or professional assistance is required, the services of a competent professional should be sought. Due to the rapidly changing nature of the information provided and the law, this publication may become outdated. In no event will the American Rental Association, the authors, the reviewers or the publisher be liable for any direct, indirect or consequential damages resulting from the use of this material.