For Dq Treat locations purchasing equipment, who is responsible for paying taxes, duties, and governmental assessments related to the sale, purchase, use, receipt, or shipment of the equipment?

According to Dq Treat's 2025 Franchise Disclosure Document, the Participating Location, which refers to the franchisee's location, is responsible for paying taxes, duties, and other governmental assessments related to the sale, purchase, use, receipt, or shipment of equipment. This includes sales or use taxes or similar taxes.

However, Dq Treat's equipment supplier, PAR, will not invoice the Participating Location for taxes if the Participating Location provides evidence that they are exempt from paying the tax or that PAR is exempt from collecting it. This implies that franchisees need to understand their local tax laws and provide the necessary documentation to avoid being incorrectly charged taxes.

In practical terms, a prospective Dq Treat franchisee should factor in these potential tax liabilities when budgeting for equipment purchases. They should also consult with a tax advisor to determine if they qualify for any exemptions and to ensure they comply with all applicable tax laws. Keeping accurate records of all equipment purchases and any tax-related documentation is crucial for managing these responsibilities effectively.