TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190 AUTOMOBILE RENTING USE TAX
SECTION 190.105 RELATION OF AUTOMOBILE RENTING USE TAX TO AUTOMOBILE RENTING OCCUPATION TAX
CHAPTER I: DEPARTMENT OF REVENUE
PART 190 AUTOMOBILE RENTING USE TAX
SECTION 190.105 RELATION OF AUTOMOBILE RENTING USE TAX TO AUTOMOBILE RENTING OCCUPATION TAX
Section 190.105 Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
The Automobile Renting Use Tax complements the Automobile Renting Occupation Tax. That is why the Automobile Renting Use Tax is restricted to situations in which automobiles are rented from automobile rentors under lease terms of one year or less.