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($40 multiplied by 5 days)

$200.00

Part III. Interaction of the Two Surcharges

Motor vehicle rental surcharge

Typically, if one of the surcharges applies to the lease

(3%, or .03 multiplied by $200)

+ 6.00

or rental of a passenger motor vehicle, the other

Amount on which sales tax

surcharge applies as well. However, a new car dealer,

must be charged and collected

$206.00

repairer or limited repairer that is licensed or required

Sales tax

to be licensed by DMV under Conn. Gen. Stat. §14-52

(6%, or .06 multiplied by $206)

+ 12.36

is not required to charge and collect the motor vehicle

Subtotal

$218.36

rental surcharge.

The dealer, repairer or limited

Tourism account surcharge

repairer is required to charge and collect the tourism

($1 multiplied by 5 days)

+ 5.00

account surcharge on its motor vehicle leases or

Total

$223.36

rentals if it is also licensed by DMV to lease or rent

motor vehicles under Conn. Gen. Stat. §14-15. The

same is true of any used car dealer licensed or

Effect on Other Documents: This Policy

required to be licensed by the DMV under Conn. Gen.

Statement modifies and supersedes Policy Statement

Stat. §14-52, but not primarily engaged in the business

98(7), The Motor Vehicle Rental Surcharge and the

of renting passenger motor vehicles without drivers in

Tourism Account Surcharge, which may not be relied

Connecticut to lessees, and thus not required to charge

upon on or after the date of issuance of this Policy

and collect the motor vehicle rental surcharge. That

Statement.

used car dealer must charge and collect the tourism

account surcharge on its motor vehicle leases or

Effect of This Document: A Policy Statement is a

rentals if it is also licensed by the DMV to lease or

document that explains in depth a current Department

rent motor vehicles under Conn. Gen. Stat. §14-15.

policy or practice affecting the liability of taxpayers.

The motor vehicle rental surcharge is in addition to

the tourism account surcharge. However, the tourism

For Further Information: Please call DRS during

account surcharge is not included in the amount on

business hours, 8:00 a.m. to 5:00 p.m., Monday

which either the sales tax or the motor vehicle rental

through Friday:

surcharge must be charged or collected. On the other

•

1-800-382-9463 (toll-free within Connecticut), or

hand, the motor vehicle rental surcharge is included in

•

860-297-5962 (from anywhere)

the amount on which the sales tax must be charged

TTY, TDD, and Text Telephone users only may

and collected.

transmit inquiries 24 hours a day by calling

Example: A rental company rents a passenger motor

860-297-4911.

vehicle to a lessee for five days. The total amount that

the rental company charges the lessee for the rental of

Forms and Publications: Forms and publications

the motor vehicle is $40 per day.

are available all day, seven days a week:

Application of the motor vehicle rental surcharge,

• Internet: Preview and download forms and

sales tax, and tourism account surcharge:

publications

from

the

DRS

Web

site:

• DRS TAX-FAX: Call 860-297-5698 from the

handset attached to your fax machine and select

from the menu

• Telephone: Call 860-297-4753 (from anywhere) or

1-800-382-9463 (toll-free within Connecticut).

PS 2000(5)

Sales and Use

Motor Vehicle Rental Surcharge

Issued 08/24/00

Page of 4

Form Ps 2000(5) - The Motor Vehicle Rental Surcharge And The Tourism Account Surcharge - Instructions Page 4

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