Section IV - Motor Vehicle Sales/Leases & Litter Taxes

Line 14

Motor Vehicle Sales/Leases Tax
Sales, leases, rentals, and transfers of motor vehicles (including trucks and motor homes) licensed for on-road use are subject to this tax. The tax does not apply to passenger car rentals subject to the rental car tax.

Write the Taxable Amount on line 14. Multiply the taxable amount by the rate (.003) and write this amount int the Tax Due box.

If you sell or lease motor vehicles in the following counties, special local codes may apply:

Line 15

Litter Tax

Litter tax is owed on the sales of products in the following categories:

  • Food for human or pet consumption (to go orders)

  • Groceries

  • Cigarette and tobacco products

  • Soft drinks and carbonated beverages

  • Beer and other malt beverages

  • Wine

  • Newspapers and magazines

  • Household paper and paper products

  • Glass, metal, plastic or fiber containers

  • Cleaning agents

  • Toiletries

  • Non-drug drugstore sundry products

Write the Taxable Amount of sales on line 15. Multiply the Taxable Amount by the rate (.00015) and write this amount under Tax Due.

Line 16

Total Tax Due from Sections II, IIl, & IV

Add the Tax Due amounts from lines 6 - 15 and write the total on line 16. Transfer this total to page 1, line 23.

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