1. (a) When an operator gives away a free coupon, discount, gift certificate, or other free promotional document for no consideration, and the document is redeemed, the tax shall be computed on the actual amount paid for the taxable motor vehicle rental, excluding the face value of the coupon or the amount discounted.
2. (b) All supporting source documents, such as, but not limited to, cash register tapes and motor vehicle rental agreements, shall show the tax calculation, unless tax is included in the charge made for the motor vehicle rental.
3. (c) Donated use of a motor vehicle, complimentary vehicle upgrades, or rentals shall not be taxable provided no consideration was given for the use of the vehicle or upgrade.
4. (d) Barter transactions, such as, but not limited to, motor vehicles exchanged for advertising, shall be taxable to the extent of the usual and customary charge for such taxable motor vehicle rental exchanged.

Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94; renumbered by #6690, (from Rev 704.02); ss and moved by #6750, eff 5-19-98 (from Rev 704.08); ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; renumbered by #11021 (formerly Rev 704.04); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34