This text of North Dakota § 57-39.2-03.7 (Surcharge on rental motor vehicles) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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 collec
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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.