67-4-1901 - Collection and remittance of surcharge or tax Definition. - Tennessee Statutes

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67-4-1901. Collection and remittance of surcharge or tax Definition.

(a) Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by § 55-4-113 or trailers as defined in § 55-1-105 for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title.

(b) Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title.

(c) As used in this part, commissioner means the commissioner of revenue.

[Acts 1993, ch. 437, § 1; 1998, ch. 967, § 1; 2001, ch. 325, § 1.]

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-4 > Part-19 > 67-4-1901

67-4-1901. Collection and remittance of surcharge or tax Definition.

(a) Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by § 55-4-113 or trailers as defined in § 55-1-105 for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title.

(b) Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title.

(c) As used in this part, commissioner means the commissioner of revenue.

[Acts 1993, ch. 437, § 1; 1998, ch. 967, § 1; 2001, ch. 325, § 1.]

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State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-4 > Part-19 > 67-4-1901

67-4-1901. Collection and remittance of surcharge or tax Definition.

(a) Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by § 55-4-113 or trailers as defined in § 55-1-105 for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title.

(b) Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title.

(c) As used in this part, commissioner means the commissioner of revenue.

[Acts 1993, ch. 437, § 1; 1998, ch. 967, § 1; 2001, ch. 325, § 1.]