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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE

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.