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 tax rate for most vehicles is $4.57 per $100 of assessed value. For properties included in a special subclass for personal property taxation, the tax rate is $0.01 per $100 of assessed value. Property types included in this special subclass are as follows: privately-owned vans used for van pools.