This paper aims to provide an example for developing a measurement scale by using car rental services as a case. To do so, both qualitative and quantitative methods are utilized in three fundamental stages recommended by Churchill (1979) and Parasuraman, Zeithaml & Berry (1988). In following their footsteps, the first qualitative research was undertaken in the form of 23 in-depth interviews which produced 61 items that described user perceptions. Then, a quantitative study was undertaken to purify the scale items, examine dimensionality, reliability, factor structure and validity. After a rigorous statistical analysis an 18-itemed scale with six factors emerged. The paper also introduces the setting of the research and presents need for scale development briefly which is followed by discussion, implications and limitations.