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:
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:
|Alaska (Anchorage only)||Vehicle Rental Tax||Anch. Mun. Cd., Ch. 12.45|
|Alabama||Rental Tax Recovery||Ala. Code § 40-12-222|
|Arizona||Transaction Privilege Tax||Ariz. Rev. Stat. § 42-5008|
|Arkansas||Excise Tax||Ark. Code § 26-52-301|
|Arkansas||Rental Vehicle Tax||Ark. Code § 26-63-302|
|California||Sales Tax||Cal. Rev. & Tax Cd. § 6051|
|Colorado||Sales Tax||Colo. Rev. Stat. § 39-26-104|
|Connecticut||Sales Tax||Conn. Gen. Stat. § 12-408|
|Connecticut||Tourism Surcharge||Conn. Gen. Stat. § 12-665|
|District of Columbia (DC)||Gross Sales Tax||D.C. Code § 47-2002|
|Florida||Sales and Use Tax||Fla. Stat. § 212.05|
|Georgia||Sales and Use Tax||Ga. Code § 48-8-30|
|Hawaii||General Excise Tax Recovery||Haw. Rev. Stat. § 237-13|
|Idaho||Sales Tax||Id. Cd. § 63-3619|
|Illinois||Automobile Renting Occupation and Use Tax||35 ILCS § 155/3|
|Indiana||State Gross Retail Tax||Ind. Code § 6-2.5-2-1|
|Indiana||Vehicle Sharing Excise Tax||Ind. Code § 6-6-16-2|
|Iowa||Sales Tax||Iowa Code § 423.2|
|Kansas||Retailers’ Sales Tax||Kan. Stat. Ann. § 79-3603|
|Louisiana||Sales Tax||La. Rev. Stat. § 47:302|
|Maine||Sales Tax||Me. Rev. Stat. § 1811|
|Maryland||Sales Tax||Md. Tax Cd. § 11-104|
|Massachusetts||Sales Tax||Mass. Gen. L. § 2|
|Michigan||Sales Tax||Mich. Comp. Laws § 205.52|
|Minnesota||General and Local Sales Tax||Minn. Stat. § 297A.62, Subd. 1|
|Mississippi||Sales Tax||Miss. Code § 27-65-23|
|Mississippi||Motor Vehicle Rental Tax||Miss. Code § 27-65-231|
|Nebraska||Sales Tax||Neb. Rev. Stat. § 77-2703(1)|
|Nevada||Government Services Fee||Nev. Rev. Stat. § 482.313; |
§244A.810; § 244A.860
|Nevada||Sales Tax||Nev. Rev. Stat. § 372.105|
|New Hampshire||Rentals Tax||N.H. Rev. Stat. § 78-A:6|
|New Jersey||Sales Tax||N.J. Rev. Stat. § 54:32B-3|
|New Mexico||Gross Receipts and Compensating Tax||N.M. Stat. Ann. § 7-9-4|
|New York||Peer-to-Peer Assessment Fee||N.Y. Tax Law § 1299-O|
|New York||Sales Tax||N.Y. Tax Law § 1105|
|North Dakota||Sales Tax||N.D. Cent. Code § 57-39.2-02.1|
|North Dakota||Surcharge on Rental Motor Vehicles||N.D. Cent. Code § 57-39.2-03.7|
|Ohio||Sales Tax||Ohio Rev. Code § 5739.02|
|Oklahoma||Motor Vehicle Rental Tax||Okla. Stat. § 2110|
|Oklahoma||Sales Tax||Okla. Stat. § 1354|
|Pennsylvania||Sales Tax||Pa. Stat. § 7202|
|Rhode Island||Sales Tax||R.I. Gen. Laws § 44-18-18|
|South Carolina||Sales Tax||S.C. Code § 12-36-1310|
|South Dakota||Retail Sales and Service Tax||S.D. Cod. L. § 10-45-2|
|South Dakota||Tourism Tax||S.D. Cod. L. § 10-45D-2|
|Tennessee||Retailers’ Sales Tax||Tenn. Code Ann. § 67-6-204|
|Texas||Motor Vehicle Gross Rental Receipts Tax||Tex. Tax Code Ann. § 152.026|
|Utah||Sales Tax||Utah Code § 59-12-103|
|Utah||Motor Vehicle Rental Tax||Utah Code Ann. § 59-12-1201(1)(a)|
|Virginia||Peer-to-Peer Vehicle Sharing Tax||Va. Code § 58.1-1736(D)|
|Washington||Sales Tax||Wash. Rev. Code § 82.08.020(1)|
|West Virginia||General Consumers Sales and Service Tax||W. Va. Code § 11-15-3|
|Wisconsin||Retail Sales Tax||Wis. Stat. § 77.52|
|Wyoming||Sales Tax||Wyo. 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