Rental Company License
Rental Vehicles
Pleasure cars rented for less than one year. It shall also mean rentals of trailer coaches and trucks with a gross weight of 26,000 pounds or less and trailers or semi-trailers with a gross weight of 3,000 pounds or less.
If a vehicle is rented for less than 30 days in a continuous period of 365 days, or for less than 60 days in a continuous period of 730 days, or the vehicle is no longer used in a short-term rental, then the 6% purchase and use tax would be due.