Rentals Not Subject to the Motor Vehicle Rental Fee
The 5 percent rental fee does not apply to rentals by certain nonprofit car-sharing entities whose members pay the organization for the use of a motor vehicle (passenger vehicles, pickup trucks, vans). The fee does not apply if the organization:
- Owns or leases a fleet of vehicles that are available to individual or group members to use for intervals of one hour or less
- Parks its vehicles at unstaffed, self-service locations that are accessible any time of day
- Provides maintenance, insurance, and fuel for the vehicle
- Does not provide discounts or lower rates for increased use
Note: Member fees are subject to the state general sales tax, the 9.2 percent rental tax, and any local taxes that apply.