No zakaah is due on rental cars and delivery trucks
Question

                Is there any zakaah on rental cars and vehicles that companies own for moving products?.
Praise be to Allah.
    There is no zakaah on rental cars or delivery trucks, rather 
    zakaah is due on the rental income if they reach the nisaab and one year has 
    passed. 

    Shaykh Ibn Baaz (may Allaah have mercy on him) was asked: Is 
    there any zakaah on commercial trucks that go and bring grain etc, or camels 
    that are used for the same purpose? 

    He replied: There is no zakaah on trucks and camels that are 
    used to move grains, goods and other things, because they are not prepared 
    for sale, rather they are prepared to be used to move things. But if the 
    trucks – or other things such as camels, donkeys, mules or other animals 
    that it is permitted to sell – are prepared for sale, then zakaah becomes 
    due on them, because in that case they have become trade goods and zakaah is 
    due on them, because of the report narrated by Abu Dawood and others from 
    Samurah ibn Jundub who said: The Prophet  (peace and blessings of Allaah 
    be upon him) used to enjoin us to give zakaah on that which we had prepared 
    for sale. This is the view of the majority of scholars. Imam Abu Bakr ibn 
    al-Mundhir (may Allaah have mercy on him) narrated that there was consensus 
    among the scholars on this point. End quote. 

    Majmoo’ Fataawa Ibn Baaz, 
    14/181 
The scholars of the 
    Standing Committee were asked: How should we pay zakaah on delivery trucks 
    and rental cars? Should it be based on their value or on the earnings? 
They replied: So long as 
    these vehicles are prepared for rental, then zakaah is due on the earnings 
    when one year has passed, not on their value. End quote. 

    Majmoo’ Fataawa al-Lajnah al-Daa’imah, 
    9/349.