Section 8602-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.Amended by P.L. TBD 2022 No. 53, § 7, eff. 7/8/2022.1971, March 4, P.L. 6, No. 2, art. XVI-A, § 1602-A, added 1994, June 16, P.L. 279, No. 48, § 30, effective in 60 days. Amended 1997, May 7, P.L. 85, No. 7, § 23, effective 7/1/1997.