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%. Virginia recently raised the state sales tax from 5% to 6.5%. Counties and cities in Virginia are allowed to charge an additional 1% local sales tax on top of the Virginia state sales tax. Fresh produce and groceries are taxed at a reduced rate of 2.5%, and all medicines as well as stamps and gasoline are exempt from the general sales tax.