The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


DR 1777 - Daily Vehicle Rental Fee Return


The daily vehicle rental fee is imposed on all:

  • Motor vehicle rentals of 30 days or less, and
  • Car sharing rentals lasting 24 hours or longer.

The daily vehicle rental fee is calculated by multiplying the number of days each vehicle was rented during the month by the daily vehicle rental fee rate. If a vehicle is rented for more than 30 consecutive days by the same person, the rental is exempt from the daily vehicle rental fee.