R Sheet on Rental Car Taxes
- 1) The rental car market is decentralizing, and tax codes associated with the market are becoming outdated.
- 2) Rental car taxes should be assessed based on how a car is used, not the entity that owns the vehicle.
- 3) High rental car taxes punish people who can legally drive but live car-free, namely the working poor.
- 4) Low, use-based taxes would level the playing field between rental fleet owners and individuals who rent their cars on peer-to-peer platforms.