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PS 2000(5)

The Motor Vehicle Rental Surcharge and

the Tourism Account Surcharge

Purpose: This Policy Statement describes the

Day means each day, or portion of a day, for which a

tourism account surcharge and the motor vehicle

lessor charges a lessee for the lease or rental of a

passenger motor vehicle. For example, a lessee rents

rental surcharge. It updates Policy Statement 98(7),

The Motor Vehicle Rental Surcharge and the

a passenger motor vehicle on 8 a.m. one day, and

returns it before 8 a.m. the following day. If the lessor

Tourism

Account Surcharge, to include new

charges one day’s rental to the lessee, the lessor

information about the use of the GSA SmartPay

imposes a $1 surcharge only, even though the rental

credit cards for certain purchases by the U.S.

period includes a portion of two calendar days.

government.

Imposition of Surcharge: A $1 per day tourism

Effective Date: Effective for calendar years

account surcharge is imposed on every lessor for the

beginning on or after January 1, 1998. The GSA

rental or lease of a passenger motor vehicle, if the

SmartPay credit card information is applicable to

vehicle is delivered to a lessee in Connecticut for a

credit card purchases on or after March 20, 2000.

period of 30 consecutive calendar days or less. The

surcharge applies regardless of where the vehicle is

Statutory Authority: Conn. Gen. Stat. §§12-665

subsequently used or ultimately dropped off. The

through 12-668 and §12-692.

tourism account surcharge is added to the total amount

that the lessor charges for the rental of the vehicle.

Part I. Tourism Account Surcharge

The 6% Connecticut sales tax is not charged or

collected on the tourism account surcharge.

Definitions: For purposes of the tourism account

surcharge:

Filing of Return and Payment of Surcharge:

Passenger motor vehicle means every vehicle that is a

On or before the last day of the month following the

“passenger motor vehicle,” as defined in Conn. Gen.

end of each calendar quarter, each lessor must file

Stat. §14-1(a)(59). That definition provides that a

Form OP-337, Tourism Account Surcharge Return on

“passenger motor vehicle” is “a motor vehicle used

the Rental/Leasing of Passenger Motor Vehicles, with

for the private transportation of persons and their

the Department of Revenue Services (DRS). The

personal belongings, designed to carry occupants in

lessor lists on Form OP-337 the number and rental

comfort and safety, with not less than fifty per cent of

period of all passenger motor vehicles leased during

the total area enclosed by the outermost body contour

the preceding reporting period and the amount of

lines, excluding the area enclosing the engine, as seen

tourism account surcharge for the period. If the total

in a plan view, utilized for designated seating

tourism account surcharge liability for the twelve-

positions and necessary legroom with a capacity of

month period ending on September 30 was $4,000 or

carrying not more than ten passengers including the

more, DRS may require the lessor to file returns and

operator thereof.”

pay the tourism account surcharge on a monthly basis.

Lessor means any person licensed by the

Rentals Not Subject to Surcharge: If a

Connecticut

Department

Motor

Vehicles

passenger motor vehicle is delivered to a lessee

(DMV) under Conn. Gen. Stat. §14-15 to engage

outside Connecticut or if the rental is for a term of

in the business of leasing or renting motor

more than 30 consecutive calendar days, the rental is

vehicles without drivers in this state.

not subject to the tourism account surcharge,

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Form Ps 2000(5) - The Motor Vehicle Rental Surcharge And The Tourism Account Surcharge - Instructions

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