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.
Tax is calculated on the sales price of a new or used motor vehicle, less credit for trade-in. NEW MEXICO None YES A 3% motor vehicle excise tax is imposed on new and used vehicles on sales price less credit for trade-in. NEW YORK 4% YES Tax is calculated on the sales price of a new or used motor vehicle, less credit for trade-in. NORTH CAROLINA None YES Motor vehicles are subject to a 3% highway use tax. Tax is calculated on the sales price of a new or used motor vehicle less credit for trade-sales tax. maximum motor vehicles