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Form VRS Vehicle Rental Transaction Contract Surcharge - Massachusetts
What Is Form VRS?
This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.
FAQ
Q: What is the Form VRS Vehicle Rental Transaction Contract Surcharge in Massachusetts?
A: The Form VRS Vehicle Rental Transaction Contract Surcharge is a surcharge imposed on vehicle rentals in Massachusetts.
Q: Who is responsible for paying the surcharge?
A: The person renting the vehicle is responsible for paying the surcharge.
Q: How much is the surcharge?
A: The surcharge is $2 per day for passenger motor vehicles and $10 per day for commercial motor vehicles.
Q: Why is the surcharge imposed?
A: The surcharge is imposed to generate revenue to support transportation infrastructure projects in Massachusetts.
Q: Is the surcharge applicable to all vehicle rentals?
A: No, the surcharge is only applicable to vehicle rentals that have a duration of 31 days or less.
Q: Are there any exemptions to the surcharge?
A: Yes, there are exemptions for certain types of rental transactions, such as those involving federal, state, or municipal governments.
Q: How is the surcharge collected?
A: The surcharge is collected by the vehicle rental company and then remitted to the Massachusetts Department of Revenue.
Q: What are the consequences of non-payment of the surcharge?
A: Failure to pay the surcharge may result in penalties, including fines and interest.
Form Details:
- Released on March 1, 2015;
- The latest edition provided by the Massachusetts Department of Revenue;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a printable version of Form VRS by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.
