세무 부서

 

GD포럼 ID: 386

제안된 지침 문서 변경 사항 설명

The Department of Taxation is promulgating Guidelines for the new Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax created by 2020 Senate Bill 735 (2020 Acts of Assembly, Chapter 1266). The new tax takes effect October 1, 2020. Peer-to-peer vehicle sharing is subject to the new Peer-to-Peer Vehicle Sharing Tax component of the new tax. Prior to the law change, passenger vehicle rental and peer-to-peer vehicle sharing were both treated as the rental of passenger vehicles for purposes of the Motor Vehicle Rental Tax and Fee and the two activities were taxed at the same rate. The law change does not affect the tax laws applicable to traditional passenger vehicle rental. Effective July 1, 2012, 2011 Acts of Assembly, Chapters 405 and 639 transferred administration of the Motor Vehicle Rental Tax and Fee from the Department of Motor Vehicles to the Department of Taxation (the “Department”). The Department published Guidelines for the Motor Vehicle Rental Taxes and Fee (Public Document 12-101) on June 25, 2012 to provide guidance to persons who rent motor vehicles subject to the tax and fee. The Department amended the Guidelines on July 1, 2013 (Public Document 13-109) to reflect legislative changes and is now amending the Guidelines to provide guidance to taxpayers regarding the tax law changes applicable to peer-to-peer vehicle sharing.

 

이 댓글 포럼에 대한 안내 문서

문서 ID	문서 제목	현재 문서	제안 문서
6892	자동차 대여 및 P2P 차량 공유 세금에 대한 가이드라인	n/a	제안 문서

 

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