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Tax guy: Based for your circumstances, it’s going to make sense to place equipment operating during the current year. Under Internal Revenue Code 179, a taxpayer can expense up to $250,000 of fixed assets placed operating during 2008 (returning to $125,000 after 2008). The 179 expense deduction cannot be taken if you need to a loss and it may well not make a loss.
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May your operator’s license and permits? You want a company that can legally work in your section. The last thing a bride and groom need is to be pulled over by police officers because the limo driver doesn’t have the proper papers. Not only is that time consuming, but it can leave you stranded if the limo is impounded!