In City of Phoenix v. Bentley-Dille Gradall Rentals, Inc., 136 Ariz. 289, 665 P.2d 1011 (App. 1983), the Court determined that income derived from the provision of construction equipment was not taxable because the taxpayer did not "give up possession and control" of the equipment. 136 Ariz. at 292, 665 P.2d at 1014. The Court held that "as a matter of law appellant did not give up possession and control of the Gradalls when it provided them to various construction projects with operators and thus, such activity was not 'renting' within the meaning of the transaction privilege tax." Id.