State lines — RV rental tax, in each state's own words

Fifteen states, in their own words

PickRV is not registered to collect tax in any state, so no PickRV booking carries these lines: each row is the state's levy, not a PickRV charge. This is information, not tax advice.

• Alaska: 3% vehicle rental tax on RVs

  “AS 43.52.030 levies a tax of 3% of the total fees and costs charged for the lease or rental of a recreational vehicle”

  “A recreational vehicle is defined as a motor vehicle or trailer for recreational dwelling purposes, a motor home…”

  From Alaska Tax Division's page, read September 25, 2026.

• Arizona: county surcharges: 3.25% Maricopa, $3.50 Pima

  “A.R.S. § 42-5071 requires the gross income derived from the rental business activity to be reported.”

  “Surcharges are imposed on short-term rentals (less than 1 year) on vehicles which are: Designed to carry no more than 14 passengers;”

  “The gross income derived from a short-term vehicle lease sourced to Maricopa County is subject to a 3.25% surcharge.”

  “The surcharge shall be no less than $2.50 per leased vehicle.”

  “Each short-term vehicle lease sourced to Pima County is subject to a flat $3.50 surcharge…”

  From Arizona Department of Revenue's page, read September 25, 2026.

• California: use tax on leases unless paid at purchase

  “In California, leases of tangible personal property are generally subject to use tax…”

  “…unless you pay sales tax reimbursement or use tax at the time of purchase of the property…”

  “The general rules regarding the application of tax to leases applies to vehicle leases.”

  From CDTFA's page, read September 25, 2026.

• Colorado: $5.57 a day on rentals of 30 days or less

  “…are imposed on all: Motor vehicle rentals of 30 days or less, and Car sharing rentals lasting 24 hours or longer.”

  “The rate may increase in July of each year to adjust for inflation.”

  From Colorado Department of Revenue's page, read September 25, 2026.

• Delaware: 1.9914% use tax on motor vehicle leases

  “There is imposed by this section on every motor vehicle lessee a use tax…”

  “…equal to 1.9914% of the rent under such lease.”

  “…shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies.”

  From Delaware Code, title 30, chapter 43, read September 25, 2026.

• Florida: 6% sales tax plus county surtax

  “Florida’s general sales tax rate is six percent (6%)…”

  From the department's sales-tax guide, read September 25, 2026.

  “Here are a few examples of tangible personal property rentals that are subject to sales tax and the applicable discretionary sales surtax … motor vehicles”

  From the department's rentals brochure, read September 25, 2026.

• Montana: 4% on rental vehicles, as defined

  “4% on the base rental charge for rental vehicles.”

  From MCA 15-68-102, read September 25, 2026.

  “"Rental vehicle" means a motor vehicle that is used for or by a person other than the owner…”

  “"Motor vehicle" means: … a light vehicle as defined in 61-1-101;”

  From MCA 15-68-101, read September 25, 2026.

• Nevada: a lessor fee, leases under 31 days

  “The Short Term Lessor Fee is a tax imposed on businesses that lease tangible personal property to others for periods of less than 31 days.”

  “This includes rentals of vehicles or trailers.”

  “The specific percentage varies…”

  From Nevada Department of Taxation's page, read September 25, 2026.

• New Hampshire: 8.5% of gross receipts

  “A tax of 8.5 percent is imposed upon the gross rental receipts of each rental.”

  “"Motor vehicle" means a self-propelled vehicle designed to transport persons or property on a public highway…”

  From RSA 78-A, read September 25, 2026.

• New York: 4% plus local; 6% more on passenger cars

  “The combined rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district…”

  “There is an additional 6% state-only sales or use tax on the short-term rental of a passenger car rented within New York State…”

  From New York Tax Department's page, read September 25, 2026.

• North Carolina: 8% short-term, 3% long-term

  “North Carolina imposes a motor vehicle lease and subscription tax on the privilege of using the highways of this state.”

  “Short-term lease or rental 8%”

  “Long-term lease or rental 3%”

  From NC Department of Revenue's page, read September 25, 2026.

• Oregon: no general sales tax

  “…because Oregon doesn't have a general sales tax.”

  From Oregon Department of Revenue's page, read September 25, 2026.

• Texas: 10% for 1–30 days, 6.25% to 180

  “Companies that rent motor vehicles, including automobiles, motor homes, motorcycles, trucks, truck tractors, trailers, semi-trailers, travel trailers and park models…”

  “For contracts of 1-30 days, 10 percent of gross receipts…”

  “For contracts exceeding 30 days but no longer than 180 days, 6.25 percent.”

  From Texas Comptroller's page, read September 25, 2026.

• Utah: 2.5% on short-term rentals

  “…there is imposed a tax of 2.5% on all short-term rentals of motor vehicles.”

  From Utah Code 59-12-1201, read September 25, 2026.

  “Motor Vehicle Rental Tax is charged on the purchase price of leases or rentals of motor vehicles less than 30 days…”

  “Counties may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction.”

  From Utah State Tax Commission's page, read September 25, 2026.

• Washington: 11.9% rental car tax in 2026; motor homes count

  “The rental car tax is in addition to the retail sales tax.”

  “State rental rate for calendar year 2026 11.9% (0.119)”

  “State rental rate for calendar year 2027 9.9% (0.099)”

  “This includes motorized RVs and motor homes.”

  From Washington Department of Revenue's page, read September 25, 2026.