Subpart A - NATURE OF THE TAX
- § 190.101 - Description, Rate and Base of the Tax
- § 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
- § 190.110 - Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State
- § 190.115 - Accounting for the Tax
- § 190.120 - Automobile Renting Use Tax Must be Separately Stated
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- § 190.101 - Description, Rate and Base of the Tax
- § 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
- § 190.110 - Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State
- § 190.115 - Accounting for the Tax
- § 190.120 - How to Avoid Paying Tax on Automobile Renting Use Tax Collected from the Rentee