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.
On July 1, 2013, the state sales tax rate in most areas of Virginia Department of Taxation. There is a separate vending machine sales tax in Virginia. The state vending machine sales tax rate in Northern Virginia and the Hampton Roads region is 6%; elsewhere in Virginia it is 5.3%. The additional local tax rate of 1% applies everywhere in the state, for total rates of 7% and 6.3% respectively.