Rental Vehicle Tax
Sampson County Rental Car Tax: A Guide for Renters and Businesses
This guide explains the rental car tax in Sampson County, North Carolina.
What is the Rental Car Tax?
Sampson County charges a 1.5% tax on car rentals. This tax applies instead of a property tax on the rental vehicles themselves.
What Rentals are Taxed?
The tax applies to most vehicles rented to the public for short periods, including:
- Cars, passenger vans, minivans, SUVs, and recreational vehicles
- Cargo vans, pickup trucks, and small trucks (under 26,000 pounds) used for non-commercial purposes (not requiring a special license)
- Trailers and semi-trailers (under 6,000 pounds)
Who Pays the Tax?
The rental car company you use will include this tax in your rental fee.
Who Collects the Tax?
Rental car companies collect the tax and then send it to Sampson County.
Important Information for Rental Car Businesses:
- You must file a report with the Sampson County Tax Department by the 20th day of each month, even if you collected no tax that month (report "No Tax Due").
- Reports can be filed in person or mailed (postmarked by the 20th is sufficient).
- Payment for the tax owed must be included with the report (check or money order payable to Sampson County Tax Department).
- Penalties apply for late or missing reports or payments.
- Tax return information is confidential and not considered public record.
For more details on filing requirements and penalties, consult the North Carolina General Statute (NCGS) 105.236.