TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 180 AUTOMOBILE RENTING OCCUPATION TAX
SECTION 180.110 OCCASIONAL RENTAL TRANSACTIONS


 

Section 180.110  Occasional Rental Transactions

 

Since the Act does not impose a tax upon persons who are not engaged in the business of renting automobiles, persons who enter into isolated or occasional rental transactions do not incur Automobile Renting Occupation Tax liability.