COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Charges for parking motor vehicles are taxable. A motor vehicle is any vehicle that requires a license for road use. It includes:
Parking means charges for parking motor vehicles in parking lots, parking ramps, buildings or other places. Taxable charges can be contract, hourly, or other periodic basis, but do not include parking at a meter.
Parking meter charges. Parking meters are devices where a customer prepays at the time the customer parks. Parking meters accept money, tokens, credit cards, or other forms of payment and records the amount of time purchased for a specific parking spot.
Parking spaces included as part of a lump-sum contract for office space rental.
Residential parking services
Fees charged to hanger an airplane or dock a boat
Traffic and parking control (unless for funeral processions or oversized loads on public roads)