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Tennesseans 16+: Now Eligible for a COVID-19 Vaccine
Marketplace Sellers, Marketplace Facilitators & Out-of-State Dealers
Revenue Extends Certain Tax Filing Deadlines. Click here for more information.
If you are a single member LLC and received an assessment that you believe is in error, please call (615) 253-0700.

Automobile Rental Surcharge Tax

Overview

If you are in the business of renting motor vehicles, you must collect and remit a rental surcharge or tax on charges for all rentals of motor vehicles that are for periods of 31 days or less.  The charges subject to this tax include any charges related to the rental, such as charges for gas, insurance, etc.