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Rentals Not Subject to the Motor Vehicle Rental Fee

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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.