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 North Carolina Division of Motor Vehicles (DMV) does however, handle the state Highway Use Tax (HUT). This tax is determined by vehicle type and takes the place of state sales tax. The Highway Use Tax (HUT) is levied when a title is transferred. Some vehicles are exempt from the Highway Use Tax.