Form Dr-15swn Instructions - Solid Waste And Surcharge Returns

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What’s Different about the 2015 Return
DR-15SWN-INFO
N. 01/15
for Reporting Solid Waste Fees and
Rental Car Surcharge?
Dry-Cleaning Gross Receipts
The lines for computing the taxable gross receipts on
dry-cleaning have moved to the top on the back of the
paper return.
Lead-Acid
New Tire Fees
Battery Fees
You no longer
You no longer
report the number
report the number
of tires sold that
of batteries sold
are subject to the
that are subject
new tire fee. Only
to the lead-acid
report the total
battery fee. Only
fees due during the
report the total
reporting period on
fees due during the
Line 2 on the back
reporting period on
of the paper return.
Line 3 on the back
of the paper return.
Rental Car Surcharge
You no longer report the total rental days that are subject
to the rental car surcharge. Only report the total rental car
surcharge due during the reporting period on Line 4 on the
back of the paper return.
Rental Car Surcharge Rate Reduced for Car-Sharing Members
Effective January 1, 2015, the rental car surcharge rate is reduced to $1 per usage for car-sharing members
using a vehicle for a period of less than 24 hours. When the member of a car-sharing service uses the motor
vehicle for 24 hours or more in a single usage, the $2 per day surcharge applies.
The rate reduction of $1 per usage does not apply to the use of a motor vehicle from a location owned,
operated, or leased, by or for, an airport or airport authority.
See TIP 14A01-10 for the specifics on changes to rental car surcharge rate laws.
Schedule of Rental Car Surcharge by County (Form DR-15SWS)
The schedule has been changed for 2015. Just like with the new return for 2015, only the total ($) amount of the
surcharge attributed to each county is reported. You no longer need to report the number of rental days. The $1
per usage surcharge and the $2 per day surcharge can both be included together in the county total.
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