Tire & Vehicle Rental Taxes/Fees
Public Transportation Assistance Fund Taxes and Fees
The following items are subject to Public Transportation Assistance (PTA) Fund Taxes or Fees as indicated. The tax or fee is in addition to any Sales or Use Tax, or Vehicle Rental Tax (VRT) that may be due. However, the Sales, Use, VRT, PTA Taxes or PTA Fees shall not be included within the tax base when imposing such taxes or fees.
|Tires, new tires for highway use (used tires and tires for off highway use are not subject to the fee)||$1 fee upon the sale of each new tire||Exempt only if purchased by a government entity|
|Rentals of Motor Vehicles (the term rental shall mean the transfer or the possession of a motor vehicle for a period of less than 30 days)||$2 fee upon each rental day or part thereof||Exempt, if lessee qualifies for Sales Tax Exemption|
|Leases of Motor Vehicles (the term lease shall mean the transfer or possession of a motor vehicle for a period of 30 or more days)||3 percent tax upon the total lease payment including down payment and accelerated lease payments||Exempt, if lessee qualifies for Sales Tax Exemption|
Vehicle Rental Tax
Rental companies that have available for rental, 5 or more motor vehicles designed to carry 15 or less passengers, or a truck, trailer or semi-trailer used in the transportation of property, other than commercial freight that is rented without a driver, are responsible for collecting an additional 2% Vehicle Rental Tax (VRT). This tax is imposed on the purchase price, as calculated for Sales Tax purposes, of each rental contract for a period of 29 consecutive days or less. The VRT is separate from, and in addition to, any applicable state or local Sales Tax or the $2 daily PTA fee.
Effective October 30, 2017 a prorated partial day fee for carsharing services was provided as a clarification to the current vehicle rental fee. The fee schedule is as follows:
|Less than 2 hours||$0.25|
|2 to 3 hours||$0.50|
|More than 3 hours but less than 6 hours||$1.25|
|6 or more hours||$2.00|
Rental companies may claim a refund up to the amount of tax remitted for licensing and titling fees paid to the Commonwealth during a previous calendar year.