Florida: Change to Rental Car Surcharge, January 2015
- Sales Tax Rate Changes
- Nov 13, 2014 | Gail Cole
Effective January 1, 2015, Florida is reducing the rental car surcharge for members of car-sharing services. When a member of a car-sharing service uses a motor vehicle for less than 24 hours, the rental car surcharge will be $1 instead of $2. If the car is used for 24 hours or more, the surcharge remains $2.
Please note that the reduced fee does not apply “when the lease, rental, or use of a motor vehicle is from a location owned, operated, or leased by or for the benefit of an airport or airport authority.”
Car sharing service is defined as “a membership-based organization, business, or division that requires the payment of an application or membership fee and provides member access to motor vehicles owned or controlled by the car-sharing service or its affiliates.” Cars may be accessed:
- On an hourly basis or for shorter periods, 24 hours per day, 7 days per week.
- Only at locations not staffed by car-sharing personnel employed solely for interacting with car-sharing service members.
- Only through automated means (e.g., smartphone applications or electronic membership cards).
- Without a separate fee for refueling or for minimum financial responsibility liability insurance.
Florida Department of Revenue.
Automated sales tax software as a service enables you to focus on your business, not sales tax. Learn more.
photo credit: Dylan Passmore via photopin cc
