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.
Vehicles that are normally garaged or parked in Fairfax County must be registered with the Fairfax County Department of Tax Administration (DTA) within 60 days of purchase or move-into the County and are subject to the Car Tax. This is a separate and additional requirement from the Virginia DMV registration.