"An Act exempting taxicabs from the passenger vehicle rental tax; and providing for an effective date."

House Bill 347 has been introduced specifically to exclude a taxicab from the definition of "passenger vehicle" in statue, thereby exempting taxicab rentals from the vehicle rental tax.

Last year, HB 271 was passed with the intent to levying excise taxes on the rental of passenger and recreational vehicles usable on highways and vehicular ways. This imposed a substantial and confusing burden on owner-lessors of taxicabs who would be required to collect from the taxicab drivers. This was a technical and unintended application of the Vehicle Rental Tax to commercial taxicab lease transactions.

I respectfully request your support of this legislation.

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