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Local Automobile Renting Occupation & Use Taxes

Statutory References

Tax Rate

Use the Tax Rate Finder to determine tax rates that vary based on location.

Form/Filing Requirements

Tax is reported on Form ART-1, Automobile Renting Occupation and Use Tax Return. If imposed, the rate will be preprinted on Form ART-1. For more information, see “Automobile Renting Occupation and Use Taxes.”