Airbnb charges JCT from the guests who reside in Japan (and then Airbnb reports and pays the JCT). In this regard, Airbnb (Airbnb Ireland) is registered as a Registered Foreign Business under the JCT act (Registration No. 00046).
Effective July 1, 2016, unless exempted under Va. Code Â§ 58.1-2402, Virginia levies a 4.15% Motor Vehicle Sales and Use (SUT) Tax based on the vehicle's gross sales price or $75, whichever is greater. An additional $64 fee applies to electric vehicles, excluding mopeds.
(effective 1 January 2017) Light vehicles (up to 4.5 tonnes Gross Vehicle Mass) attract motor vehicle tax based on the tare (unladen) weight of the vehicle. The more it weighs, the higher the vehicle tax. In addition, vehicles used for business purposes attract a higher vehicle tax than those for private use.