Sections 9 and 10 - Rented, Leased, Owned Vehicles

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Sections 9 and 10 - Rented, Leased, Owned Vehicles

1. Automobiles, trucks, minivans, vans, or SUVs

Include fees for car sharing services such as Zipcar with rented vehicles.

2. Campers, motor homes, or RVs, such as -
  • bumper pull RV
  • fifth wheel RV
  • pop-up camper
  • toy hauler RV
  • travel trailer
3. Motorcycles

Do not include mopeds and motor scooters.

4. Boats, including kayaks or jet-skis, such as -
  • boat with outboard motor
  • cabin cruiser
  • canoe
  • launch
  • pontoon boat
  • power boat
  • rowboat
  • rowing shell
  • sailboat
  • yacht
5. Trailers, to tow boats or other cargo, such as -
  • ATV trailer
  • boat trailer
  • cargo trailer
  • horse trailer
  • motorcycle trailer
  • utility trailer
6. Aircraft, such as -
  • glider
  • helicopter
  • plane
7. Other vehicles, such as -
  • ATV
  • dune buggy
  • moped (purchased)
  • motor scooter (purchased)
  • quad
  • riding golf cart (except if rental included in golfing fees)
  • Segway
  • side-by-side
  • snowmobile
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Page Last Revised - July 25, 2025