Are there any exemptions from the rental vehicle fee if my business is primarily engaged in the short-term rental of Type 1 automobiles?
Yes. The rental vehicle fee does not apply to the rental of Type 1 automobiles without drivers if the vehicle is being used as a replacement during the service or repair of another vehicle. To claim this exemption, the lessee must present a properly completed Certificate of Exemption for Rental Vehicles (Form RV-207) to the lessor for retention as part of the lessor’s records.
Related Questions
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