Motor Vehicle Rental Taxes
- Details
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Last Updated on February 26, 2013
| Filing frequency: |
See Sales Related Taxes |
| Payment frequency: |
See Sales Related Taxes |
| Forms: |
TC-62L |
| Publications: |
Pub-25 |
| Statutes: |
ยงยง59-12 Part 6 & 12 |
| Information: |
Counties may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on short-term leases or rentals of motor vehicles. The following rentals or leases are exempt from this tax:
- Those exempt from sales and use taxes
- As part of a warranty or insurance agreement for a vehicle repair
- Motor vehicles over 12,001 pounds
- Moving vans
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