1. (a) “Rental vehicle” means a passenger car or a vehicle that may be registered as a Class D, E, F, G, or M vehicle under Title 13, Subtitle 9 of this article:

   1. (1) That is acquired solely for rental purposes but will not be rented to the same person for a period of more than 180 consecutive days;

   2. (2)

      1. (i) That, at the time of purchase, is part of a fleet of passenger cars owned by the same person, at least five of which meet the criteria in item (1) of this subsection;
      2. (ii) That, at the time of purchase, is part of a fleet of rental trucks owned by the same person, at least five of which meet the criteria in item (1) of this subsection;
      3. (iii) That, at the time of purchase, is part of a fleet of multipurpose passenger vehicles owned by the same person, at least five of which meet the criteria in item (1) of this subsection; or
      4. (iv) That, at the time of purchase, is part of a fleet of motorcycles owned by the same person, at least five of which meet the criteria in item (1) of this subsection;
   3. (3) For which the owner does not provide a driver; and
   4. (4) That, if the vehicle is a passenger car or multipurpose passenger vehicle, will not be used to transport individuals or property for hire.

2. (b) “Rental vehicle” does not include:

   1. (1) A dump truck, as described in § 13-919 of this article;
   2. (2) A tow truck, as described in § 13-920 of this article; or
   3. (3) A farm vehicle exempt from the sales and use tax under § 11-201(a) of the Tax-General Article.

Added as Transportation § 11-178 by Acts 1998, c. 706, § 1, eff. July 1, 1999. Renumbered as Transportation § 11-148.1 by Acts 2005, c. 25, § 4, eff. April 12, 2005. Amended by Acts 2013, c. 483, § 1, eff. July 1, 2013; Acts 2013, c. 484, § 1, eff. July 1, 2013.