Motor Vehicle Rental Taxes

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62L; must be filed electronically through Taxpayer Access Point
Publications: Pub-25
Statutes: §§59-12 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, off-highway vehicles, and recreational vehicles. The following rentals or leases of motor vehicles 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