TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
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SUBPART A: NATURE OF THE TAX
- Section 190.101 Description, Rate and Base of the Tax
- Section 190.105 Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
- Section 190.110 Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State
- Section 190.115 Accounting for the Tax
- Section 190.120 How to Avoid Paying Tax on Automobile Renting Use Tax Collected from the Rentee
SUBPART B: EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX
- Section 190.125 Exemptions to Avoid Multi-State Transactions
- Section 190.130 Non-Resident Exemptions
- Section 190.135 Meaning of "Rented Outside This State"
- Section 190.140 Exempt Rentees
SUBPART C: RECEIPT FOR THE TAX
SUBPART D: INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX
- Section 190.150 How the Tax is Paid
- Section 190.155 Procedure to Obtain Letter Ruling Documenting Exemption
SUBPART E: REGISTRATION OF OUT-OF-STATE RENTORS
- Section 190.160 When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax
- Section 190.165 Voluntary Registration by Out-of-State Rentors
SUBPART F: RENTORS' RETURNS
SUBPART G: INCORPORATION BY REFERENCE