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.
The Virginia state sales tax rate is 5.3% , and the average VA sales tax after local surtaxes is 5.63% 1  . Prescription Drugs and non-prescription drugs are exempt from the Virginia sales tax. 2  Counties and cities can charge an additional local sales tax of up to 0.7%, for a maximum possible combined sales tax of 6%.