North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.2-03.7
Surcharge on rental motor vehicles
A company engaged in the business of renting motor vehicles for periods of fewer than thirty days shall collect a three percent surcharge on each rental contract at the time a vehicle of a gross vehicle weight of ten thousand pounds [4535.92 kilograms] or less is rented from the company in this state. A vehicle is considered rented in this state if possession is obtained by the renter in this state. The surcharge must be computed on the total dollar amount for the rental as stated in the rental contract, excluding taxes, fuel collections, or other ancillary products sold to customers such as collision damage waiver, supplemental liability protection, personal accident insurance, and personal effects coverage.
# 1.
A surcharge under this section must be noted in the rental contract and collected in accordance with the terms of the contract.
# 2.
On February fifteenth of each year, a company that collects surcharges under this section shall file a report with the commissioner stating the total amount of excise taxes paid under chapter 57-40.3 on the rental vehicles for the preceding calendar year and the total amount of rental motor vehicle revenues earned on rentals in this state for the preceding calendar year. All surcharge revenues collected during the calendar year by the company in excess of the total amount of excise taxes paid under chapter 57-40.3 during the calendar year by the company on rental motor vehicles must be remitted to the commissioner with the report and considered sales tax collections under this chapter.
# 3.
For three years after filing the report under this section, the company shall retain copies of rental contracts and the commissioner may require the company to furnish copies of rental contracts for purposes of ensuring compliance with this section.
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In this chapter (40 sections)
- 57-39.2-01 · Definitions
- 57-39.2-02 · Sales tax imposed
- 57-39.2-02.1 · Sales tax imposed
- 57-39.2-02.3 · Marketplace facilitator tax collection requirement
- 57-39.2-03 · Separate and additional tax on retail sales
- 57-39.2-03.1 · Separate and additional tax on retail sales
- 57-39.2-03.2 · Sales tax on alcoholic beverages and tobacco products
- 57-39.2-03.3 · Sales tax on sales through vending machines
- 57-39.2-03.4 · Sales tax on carpet and drapes
- 57-39.2-03.5 · Reduced rate for manufacturing machinery and equipment
- 57-39.2-03.6 · Sales tax rate on natural gas sales
- 57-39.2-03.7 · Surcharge on rental motor vehicles
- 57-39.2-03.8 · Separate and additional sales tax on lodging
- 57-39.2-03.9 · Sales tax on tobacco products
- 57-39.2-03.10 · Bundled telecommunications services including exempt…
- 57-39.2-04 · Exemptions
- 57-39.2-04.1 · Sales tax exemption for food and food ingredients
- 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
- 57-39.2-06 · Credit to relief agency and local governmental units
- 57-39.2-07 · Sales tax to be added to purchase price and be a debt
- 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
- 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
- 57-39.2-09 · Unlawful act
- 57-39.2-10 · Records required - Sales for resale exempt
- 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
- 57-39.2-11 · Return of gross receipts
- 57-39.2-12 · Payment of tax - Bond - Creation of lien
- 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
- 57-39.2-13 · Lien of tax - Collection - Action authorized
- 57-39.2-14 · Permits - Application fee for reissuance
- 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
- 57-39.2-15 · Failure to file return - Incorrect return
- 57-39.2-15.1 · Extensions of time to perform sales tax audits
- 57-39.2-15.2 · Governor and manager liability
- 57-39.2-15.3 · Liability of a general partner in a limited liability…
- 57-39.2-16 · Appeals
- 57-39.2-17 · Service of notice
- 57-39.2-18 · Penalties - Offenses
- 57-39.2-18.1 · Corporate officer liability
- 57-39.2-19 · Commissioner to administer chapter