Who is subject to the auto rental surcharge?

Persons engaged in the business of renting motor vehicles must collect and remit a rental surcharge or tax to the Department of Revenue on all rentals of motor vehicles that are for periods of 31 days or less.

Entities and individual vehicle owners that engage in peer-to-peer car sharing are not subject to the auto rental surcharge.

Not finding answers? Submit a request


Powered by Zendesk