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Motor Vehicle Rental Taxes

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes 
Forms: TC-62L 
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. The following rentals or leases 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