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Do I have to collect sales/use tax, motor vehicle rental tax, or similar transactional taxes?

Depending on which jurisdiction your RV is rented out from, you may be liable to collect and remit certain transactional taxes to various government entities.  

As a service to hosts, and as required by many jurisdictions, Outdoorsy will collect and remit the following transactional taxes on rentals of hosts’ vehicles. There may be additional tax types, such as motor vehicle rental taxes, that you are still required to calculate, collect, and remit.

While you will not be liable to the jurisdiction for taxes that Outdoorsy collected and is required to remit on your behalf, you are still liable for taxes on your non-Outdoorsy bookings.

Even though Outdoorsy may be collecting and remitting taxes on rentals of your vehicles, you may still be required to file transactional tax returns. This is the case even if you have no tax to remit to the jurisdiction. Many jurisdictions will impose statutory late filing penalties if no tax return is filed, even if there is no tax due.

Transactional taxes are an incremental charge to the booking and will not affect your pricing. 

In the jurisdictions, and for the tax types listed below, Outdoorsy will calculate, collect, and remit these taxes on bookings of your vehicles.  

You may be responsible for calculating, collecting, and remitting certain transactional taxes if:  

  1. your jurisdiction is not listed below, or  
  2. you are required to collect and remit a tax type not listed below. 

How does this affect you?

  1. Dealer-owned bookings: These bookings do not take place on the Outdoorsy marketplace. Therefore, your current tax collection process will be unaffected.
  2. Peer-to-peer rentals: Taxes must be collected in the below-listed jurisdictions. In jurisdictions, and for tax types listed below, those taxes charged to the renter will be remitted by Outdoorsy to the jurisdiction, not released to you. 

Which transactional taxes does Outdoorsy collect? 

The majority of U.S. states, as well as some localities, have enacted marketplace facilitator, peer-to-peer, or similar sales tax laws. These laws require online marketplaces to collect tax from purchasers on behalf of sellers operating on their marketplace. As Outdoorsy operates an online marketplace we may be required to calculate, collect, and remit certain transactional taxes on rentals of your vehicles. 

Depending on the jurisdiction, Outdoorsy may collect and remit one or more tax types, including sales and use tax, excise tax, motor vehicle rental tax, and / or peer-to-peer vehicle sharing tax. Whether Outdoorsy collects and remits certain taxes depends on how the jurisdiction defines a marketplace facilitator, and whether marketplace facilitator rules apply to each of the tax types. 

In jurisdictions not listed below, you as the host are responsible for determining if your transactions are subject to transactional taxes, entering the correct tax rates in Outdoorsy.com, and remitting those taxes to the appropriate governmental body. Similarly, even if the jurisdiction where your RV is located is listed below, there may be additional transactional tax requirements you need to fulfill. You should consult with your tax advisor to determine which taxes you are responsible for, and whether you are required to register and / or file tax returns.

Outdoorsy does not calculate or remit sales taxes for Wheelbase bookings made outside of Outdoorsy.com. You should consult with your tax advisor to determine which taxes you are responsible for. 

Transactional taxes are not treated in the same manner as income tax. You should consult with your tax advisor about how your Outdoorsy transactions should be treated for income tax purposes.

Currently, Outdoorsy is collecting and remitting the following taxes on charges for bookings: 

JurisdictionTax typeCitation
Alaska (Anchorage only) Vehicle Rental TaxAnch. Mun. Cd., Ch. 12.45
Alabama Rental Tax RecoveryAla. Code § 40-12-222
ArizonaTransaction Privilege TaxAriz. Rev. Stat. § 42-5008
ArkansasExcise TaxArk. Code § 26-52-301
ArkansasRental Vehicle TaxArk. Code § 26-63-302
CaliforniaSales TaxCal. Rev. & Tax Cd. § 6051
ColoradoSales TaxColo. Rev. Stat. § 39-26-104
ConnecticutSales TaxConn. Gen. Stat. § 12-408
ConnecticutTourism SurchargeConn. Gen. Stat. § 12-665
District of Columbia (DC)Gross Sales TaxD.C. Code § 47-2002
FloridaSales and Use TaxFla. Stat. § 212.05
GeorgiaSales and Use TaxGa. Code § 48-8-30
HawaiiGeneral Excise Tax RecoveryHaw. Rev. Stat. § 237-13 
IdahoSales TaxId. Cd. § 63-3619
IllinoisAutomobile Renting Occupation and Use Tax35 ILCS § 155/3
IndianaState Gross Retail TaxInd. Code § 6-2.5-2-1
IndianaVehicle Sharing Excise TaxInd. Code § 6-6-16-2
IowaSales TaxIowa Code § 423.2
KansasRetailers’ Sales TaxKan. Stat. Ann. § 79-3603
LouisianaSales TaxLa. Rev. Stat. § 47:302
MaineSales TaxMe. Rev. Stat. § 1811
MarylandSales TaxMd. Tax Cd. § 11-104
MassachusettsSales TaxMass. Gen. L. § 2
MichiganSales TaxMich. Comp. Laws § 205.52
MinnesotaGeneral and Local Sales TaxMinn. Stat. § 297A.62, Subd. 1
MississippiSales TaxMiss. Code § 27-65-23
MississippiMotor Vehicle Rental TaxMiss. Code § 27-65-231
NebraskaSales TaxNeb. Rev. Stat. § 77-2703(1)
NevadaGovernment Services FeeNev. Rev. Stat. § 482.313;
§244A.810; § 244A.860
NevadaSales TaxNev. Rev. Stat. § 372.105
New HampshireRentals TaxN.H. Rev. Stat. § 78-A:6
New JerseySales TaxN.J. Rev. Stat. § 54:32B-3
New MexicoGross Receipts and Compensating TaxN.M. Stat. Ann. § 7-9-4
New YorkPeer-to-Peer Assessment FeeN.Y. Tax Law § 1299-O
New YorkSales TaxN.Y. Tax Law § 1105
North DakotaSales TaxN.D. Cent. Code § 57-39.2-02.1
North DakotaSurcharge on Rental Motor VehiclesN.D. Cent. Code § 57-39.2-03.7
OhioSales TaxOhio Rev. Code § 5739.02
OklahomaMotor Vehicle Rental TaxOkla. Stat. § 2110
OklahomaSales TaxOkla. Stat. § 1354
PennsylvaniaSales TaxPa. Stat. § 7202
Rhode IslandSales TaxR.I. Gen. Laws § 44-18-18
South CarolinaSales TaxS.C. Code § 12-36-1310
South DakotaRetail Sales and Service TaxS.D. Cod. L. § 10-45-2
South DakotaTourism TaxS.D. Cod. L. § 10-45D-2
TennesseeRetailers’ Sales TaxTenn. Code Ann. § 67-6-204
TexasMotor Vehicle Gross Rental Receipts Tax Tex. Tax Code Ann. § 152.026
UtahSales TaxUtah Code § 59-12-103
UtahMotor Vehicle Rental TaxUtah Code Ann. § 59-12-1201(1)(a)
VirginiaPeer-to-Peer Vehicle Sharing TaxVa. Code § 58.1-1736(D)
WashingtonSales TaxWash. Rev. Code § 82.08.020(1)
West VirginiaGeneral Consumers Sales and Service TaxW. Va. Code § 11-15-3
WisconsinRetail Sales TaxWis. Stat. § 77.52
WyomingSales TaxWyo. Stat. § 39-15-103

Alabama: Outdoorsy collects and remits state sales / rental tax and local taxes administered by the Alabama Department of Revenue. Other localities may impose additional sales / rental taxes, or other transactional taxes. Outdoorsy does not collect and remit tax to these non-state administered jurisdictions. Therefore, hosts are responsible for collecting and remitting tax to any applicable localities.

Colorado: Outdoorsy collects and remits state sales tax and local sales taxes administered by the Colorado Department of Revenue. Other localities may impose additional sales taxes, or other transactional taxes. Outdoorsy does not collect and remit tax to these “home rule” localities. Therefore, hosts are responsible for collecting and remitting tax to any applicable localities. 

Last updated: 03/04/2022, 11:00 am CST