Section 1602-A. Vehicle Rental Tax.--(a) Except as provided under subsection (b), each vehicle rental company shall collect, at the time the rental vehicle is rented in this Commonwealth, on each rental contract for a period of twenty-nine or fewer consecutive days, a tax equal to two per cent of the purchase price of the rental.
(b) The tax imposed under subsection (a) shall not apply to a shared vehicle that is rented through a peer-to-peer car-sharing program.
(1602-A amended July 8, 2022, P.L.513, No.53)