Guidance Document Information
| Title |
Rental Tax on Storage Trailers |
| Document ID |
M.V. Rental |
| Summary |
House Bill 1798 and Senate Bill 1132 (Acts of Assembly 2011, Chapters 405 and 639) transfer the administration of the Rental Tax from the Department of Motor Vehicles (“DMV”) to the Department of Taxation effective July 1, 2012. The taxes are comprised of a four percent tax as well as a four percent additional tax and two percent fee on daily rental vehicles. As storage trailers do not meet the statutory definition of a “daily rental vehicle,” storage trailers are not subject to either the four percent additional tax or the two percent fee on daily rental vehicles. |
| Effective Date |
12/17/2012 |
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Posted On 12/3/2020
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