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2013 SESSION
HB 1993 Motor vehicle rental tax; exclusions from gross rental proceeds.
Introduced by: James P. "Jimmie" Massie, III | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Motor vehicle rental tax; exclusions from the tax. Provides exclusions from the gross rental proceeds upon which the motor vehicle rental tax is imposed. The exclusions include cash discounts taken on a rental contract; finance, carrying, and other service charges; charges for motor fuels; charges for optional accidental death insurance; and other specified exclusions.
SUMMARY AS INTRODUCED:
Motor vehicle rental tax; exclusions from the tax. Provides exclusions from the gross rental proceeds upon which the motor vehicle rental tax is imposed. The exclusions include cash discounts taken on a rental contract; finance, carrying, and other service charges; charges for motor fuels; charges for optional accidental death insurance; and other specified exclusions.