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.
In addition to state and local sales taxes, there are a number of additional taxes and fees Virginia car buyers may encounter. These fees are separate from the sales tax, and will likely be collected by the Virginia Department of Motor Vehicles and not the Virginia Department of Taxation.